The purpose of this bulletin is to provide you with information regarding some of the tax provisions applicable for 2022, specifically with the implementation of the new Simplified Trust Regime for Corporate Persons (RESICO-PM).
As you are aware, as part of the Tax reforms for 2022, and in particular those made to the Federal Tax Code, the new tax obligation related to the figure of the "controlling beneficiary" is established, which from the 1st of January 2022, legal entities, trustees, settlors, trusts and other legal figures will have to comply with the taxpayers.
