The enactment of the Reconstruction Law will introduce a series of temporary tax benefits that -as discussed in several publications by our tax associates- may present valuable opportunities for individuals, families, and investors.
As these benefits will be available for limited periods, we recommend reviewing each situation in a timely manner and assessing in advance the convenience and requirements of making use of these measures.
Estimated key dates, if the law is published on September 15th, 2026:
• Donations – 50% tax deduction: from November 1st 2026, for one year.
• VAT benefit for housing: from November 1st, 2026, for one year.
• FUR, STUT, and excess withdrawals – 10% single tax: until May 15th, 2027.
• Capital repatriation: from December 2026, for one year.
• Payment agreements and penalty relief measures: for 180 days following the publication of the law.
Our recommendation: Do not wait until these deadlines are about to expire to evaluate whether there is an applicable opportunity available.
For further information, you may review the publications prepared by our associates below.
Content updated as of September 2026.