{"id":989260,"date":"2026-03-16T20:53:22","date_gmt":"2026-03-16T20:53:22","guid":{"rendered":"https:\/\/legalspotsv.com\/?p=989260"},"modified":"2026-03-16T21:19:30","modified_gmt":"2026-03-16T21:19:30","slug":"reforma-a-la-ley-de-servicios-internacionales-de-el-salvador-2026-lo-que-su-empresa-necesita-saber","status":"publish","type":"post","link":"https:\/\/legalspotsv.com\/en\/reforma-a-la-ley-de-servicios-internacionales-de-el-salvador-2026-lo-que-su-empresa-necesita-saber\/","title":{"rendered":"2026 Reform to El Salvador's International Services Law: what your company needs to know"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"989260\" class=\"elementor elementor-989260\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-279aba1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"279aba1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10e07eb\" data-id=\"10e07eb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b483818 elementor-widget elementor-widget-heading\" data-id=\"b483818\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2026 Reform to El Salvador's International Services Law: what your company needs to know<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2577e97 elementor-widget elementor-widget-text-editor\" data-id=\"2577e97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">On January 14, 2026, the Legislative Assembly of El Salvador approved with 57 votes Legislative Decree No. 497, which introduces key reforms to the International Services Law (ISL). The decree was published in the Official Gazette on January 16, 2026 and entered into force eight days later, on January 24, 2026. If your company provides services from El Salvador to foreign markets, or if you are evaluating establishing operations in the country under this regime, these changes directly affect you.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6be072d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6be072d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b8e9ff9\" data-id=\"b8e9ff9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-a703042 elementor-widget elementor-widget-image\" data-id=\"a703042\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1600\" height=\"1124\" src=\"https:\/\/legalspotsv.com\/wp-content\/uploads\/2025\/12\/focmxbbe5ru.jpg\" class=\"attachment-full size-full wp-image-987916\" alt=\"silhouette of person standing under aurora night sky\" srcset=\"https:\/\/legalspotsv.com\/wp-content\/uploads\/2025\/12\/focmxbbe5ru.jpg 1600w, https:\/\/legalspotsv.com\/wp-content\/uploads\/2025\/12\/focmxbbe5ru-300x211.jpg 300w, https:\/\/legalspotsv.com\/wp-content\/uploads\/2025\/12\/focmxbbe5ru-1024x719.jpg 1024w, https:\/\/legalspotsv.com\/wp-content\/uploads\/2025\/12\/focmxbbe5ru-768x540.jpg 768w, https:\/\/legalspotsv.com\/wp-content\/uploads\/2025\/12\/focmxbbe5ru-1536x1079.jpg 1536w, https:\/\/legalspotsv.com\/wp-content\/uploads\/2025\/12\/focmxbbe5ru-18x12.jpg 18w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4e7ba7a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e7ba7a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4180a07\" data-id=\"4180a07\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cdf0165 elementor-widget elementor-widget-heading\" data-id=\"cdf0165\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the International Services Law and why does it matter?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c0ac6e elementor-widget elementor-widget-text-editor\" data-id=\"9c0ac6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The International Services Law was created to promote the export of services from El Salvador, granting significant tax incentives to companies established in authorized Service Parks or Service Centers. Among the most notable benefits of the regime are:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Full exemption from Income Tax (ISR)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exemption from municipal taxes<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exemption from VAT on the export of services<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Free importation of goods necessary for operations<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">These incentives have made El Salvador a competitive destination for business process companies (BPO), information technology, medical-hospital services, cinematography and other global service sectors. The 2026 reform does not eliminate these benefits; it makes them more accessible and flexible.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0cbc0eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0cbc0eb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d154e0c\" data-id=\"d154e0c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb47efe elementor-widget elementor-widget-heading\" data-id=\"cb47efe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What changed with Legislative Decree No. 497?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72182c3 elementor-widget elementor-widget-text-editor\" data-id=\"72182c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Decree 497 introduces four main amendments to the International Services Law:<\/span><\/p><ol><li><b> Possibility of applying for multiple benefited activities (amendment to Art. 5)<\/b><\/li><\/ol><p><span style=\"font-weight: 400;\">Prior to this reform, companies could only qualify for one incentivized activity at a time. Now, both new applicants and already authorized beneficiaries may apply for one or more activities within the regime. If multiple activities are requested, the company must meet the most demanding investment and job creation requirement among the requested activities, in addition to the specific requirements of each one. This eliminates the need to create additional legal structures to diversify operations.<\/span><\/p><ol start=\"2\"><li><b> Flexibility of the investment period for Direct Users in Service Parks (amendment to Art. 23)<\/b><\/li><\/ol><p><span style=\"font-weight: 400;\">The amendment to article 23 establishes that the minimum required investment must be made \"from\" the first six months of operations, rather than \"in\" the first six months. Although it appears to be a minor editorial change, in practice it grants greater legal certainty to companies in the start-up phase, allowing for a progressive execution of the investment. The minimum investment amounts required are:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business process services (BPO): USD 150,000<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Medical-hospital services: USD 1,000,000<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Elderly and convalescent care services: USD 250,000<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Additionally, the minimum of ten permanent jobs must be met from the first year of operations, which broadens the compliance margin compared to the previous wording.<\/span><\/p><ol start=\"3\"><li><b> Flexibility for Service Centers (amendment to Art. 24-A)<\/b><\/li><\/ol><p><span style=\"font-weight: 400;\">Similar adjustments to investment timelines apply to Service Centers. The minimum required amounts are:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business process services, information technology and cinematography: USD 250,000 (from the first six months)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Medical-hospital services: USD 2,000,000 (from the first year)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Elderly and convalescent care services and specialized aircraft services: USD 500,000 (from the first year)<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">The minimum number of permanent hires must also be met from the first year of operations.<\/span><\/p><ol start=\"4\"><li><b> New distribution of green areas in Service Parks (amendment to Art. 13 and incorporation of Art. 13-B)<\/b><\/li><\/ol><p><span style=\"font-weight: 400;\">Developers of Service Parks must allocate 30% of their total surface area to green spaces. With the reform, this proportion may be distributed as follows:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">10% within the park or in an adjacent area<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">20% within or outside the park, with authorization from the competent authorities (DOT, OPAMSS or others)<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Green areas located outside the park must meet a compensation percentage equivalent to 20% of the total construction area, and may be located in surrounding areas or in areas designated for environmental restoration. This flexibility reduces physical restrictions on the development of new parks.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-71393c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71393c0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9526b5f\" data-id=\"9526b5f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3380d83 elementor-widget elementor-widget-heading\" data-id=\"3380d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Who does this reform directly benefit?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08d9dea elementor-widget elementor-widget-text-editor\" data-id=\"08d9dea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\"><b>Companies about to start operations:<\/b><span style=\"font-weight: 400\"> Those that wish to benefit from the International Services Law and have progressive investment plans are directly favored by the greater flexibility in timelines.<\/span><\/p><p class=\"translation-block\"><b>Current beneficiaries looking to expand:<\/b><span style=\"font-weight: 400\"> Companies already qualified as direct users or service centers that plan to diversify their service portfolio will be able to add new activities to the regime without creating additional legal structures.<\/span><\/p><p class=\"translation-block\"><b>Business groups with staggered investments:<\/b><span style=\"font-weight: 400\"> Those whose strategy involves gradual capital disbursements find greater certainty in meeting the regime's requirements.<\/span><\/p><p class=\"translation-block\"><b>Foreign investors:<\/b><span style=\"font-weight: 400\"> Those who conditioned their entry into the country on greater regulatory flexibility now have a more favorable framework to evaluate El Salvador as the base for their service operations.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fe19e19 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe19e19\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b8bbb95\" data-id=\"b8bbb95\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-345222f elementor-widget elementor-widget-heading\" data-id=\"345222f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Implicaciones pr\u00e1cticas para su empresa<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bab4783 elementor-widget elementor-widget-text-editor\" data-id=\"bab4783\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The reform generates at least four strategic decisions that companies must review immediately:<\/span><\/p><p class=\"translation-block\"><b>Review of the investment timeline:<\/b><span style=\"font-weight: 400\"> The reformed timelines allow for the progressive structuring of capital execution. Review lease agreements, staff hiring, asset acquisition and working capital flow.<\/span><\/p><p class=\"translation-block\"><b>Evaluation of activity expansion:<\/b><span style=\"font-weight: 400\"> If your company already operates under the regime, analyze whether it is advisable to add new benefited activities. This can optimize your tax burden without incorporating new legal entities.<\/span><\/p><p class=\"translation-block\"><b>Documentation from the start:<\/b><span style=\"font-weight: 400\"> The reform does not eliminate controls. It is essential to document compliance with investment and employment requirements from day one to avoid issues in audits or oversight processes.<\/span><\/p><p class=\"translation-block\"><b>Evaluation of real estate development projects:<\/b><span style=\"font-weight: 400\"> For developers, the greater flexibility in the location of green areas opens possibilities for land that previously did not qualify due to physical restrictions.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1c4ee7c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c4ee7c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4918ae1\" data-id=\"4918ae1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19119d7 elementor-widget elementor-widget-heading\" data-id=\"19119d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What does not change: the conditions of the regime\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54d4e1f elementor-widget elementor-widget-text-editor\" data-id=\"54d4e1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">It is important to clarify that the reform does not imply a deregulation of the sector. Tax benefits remain conditional on compliance with all requirements of the International Services Law, including:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The minimum investment remains mandatory; only the timeline for executing it has changed.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The generation of permanent employment remains an essential requirement.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Activities must be formally authorized by the Ministry of Economy.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Companies remain subject to supervision and audit by the competent authorities.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Those already benefiting from other tax incentive regimes will not be able to accumulate both benefits.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">The main risk is assuming that the increased flexibility eliminates controls. Companies that do not adequately document compliance from the start of operations are exposed to sanctions in subsequent reviews.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-be446f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be446f4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-79b97db\" data-id=\"79b97db\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d08c431 elementor-widget elementor-widget-heading\" data-id=\"d08c431\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Steps to take advantage of the reform starting today<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1258223 elementor-widget elementor-widget-text-editor\" data-id=\"1258223\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">If your company operates or plans to operate under the International Services Law, we recommend the following steps:<\/span><\/p><p class=\"translation-block\"><b>Step 1. Audit your current situation:<\/b><span style=\"font-weight: 400\"> Verify whether your company is already qualified under the regime and under which activities.<\/span><\/p><p class=\"translation-block\"><b>Step 2. Evaluate activity expansion:<\/b><span style=\"font-weight: 400\"> With legal advisory, identify whether it is advisable to add new benefited activities and which are the most demanding applicable requirements.<\/span><\/p><p class=\"translation-block\"><b>Step 3. Review your investment timeline:<\/b><span style=\"font-weight: 400\"> Update financial plans considering the new timelines (six months or first year of operations depending on the type of service).<\/span><\/p><p class=\"translation-block\"><b>Step 4. Document from day one:<\/b><span style=\"font-weight: 400\"> Establish internal controls that record investment in assets, permanent staff hiring and compliance with each requirement.<\/span><\/p><p class=\"translation-block\"><b>Step 5. Consult a specialist attorney:<\/b><span style=\"font-weight: 400\"> Structuring decisions under tax incentive regimes have tax and corporate implications that require personalized analysis.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2598952 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2598952\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4987650\" data-id=\"4987650\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0bd6bf5 elementor-widget elementor-widget-heading\" data-id=\"0bd6bf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-90a20ab elementor-widget elementor-widget-toggle\" data-id=\"90a20ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1511\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1511\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"vamtamtheme- vamtam-theme-icon-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened vamtamtheme- vamtam-theme-icon-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Does Decree 497 eliminate the tax incentives of the International Services Law?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1511\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1511\"><p><span style=\"font-weight: 400;\">\u00a0No. The decree does not modify the tax incentives (ISR, municipal taxes, VAT). It only makes the timelines and conditions for accessing them more flexible.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1512\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1512\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"vamtamtheme- vamtam-theme-icon-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened vamtamtheme- vamtam-theme-icon-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can a company already qualified under the regime add new activities?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1512\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1512\"><p><span style=\"font-weight: 400;\">Yes. The amendment to article 5 allows current beneficiaries to request the incorporation of new activities, provided they meet the most demanding investment and employment requirement among the requested activities.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1513\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1513\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"vamtamtheme- vamtam-theme-icon-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened vamtamtheme- vamtam-theme-icon-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What happens if my company does not complete the minimum investment within the established timeline?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1513\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1513\"><p><span style=\"font-weight: 400;\">Non-compliance can result in the loss of the regime's benefits and retroactive tax obligations. That is why it is essential to plan and document the investment from the start of operations.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1514\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1514\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"vamtamtheme- vamtam-theme-icon-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened vamtamtheme- vamtam-theme-icon-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Does the reform apply to foreign companies?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1514\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1514\"><p><span style=\"font-weight: 400;\">Yes. The International Services Law is open to both national and foreign legal entities that meet the regime's requirements and obtain authorization from the Ministry of Economy.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1515\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1515\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"vamtamtheme- vamtam-theme-icon-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened vamtamtheme- vamtam-theme-icon-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is the difference between a Direct User of a Service Park and a Service Center?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1515\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1515\"><p><span style=\"font-weight: 400;\">A Direct User operates within an authorized Service Park. A Service Center can operate outside a park, with higher investment requirements. Both models benefit from tax incentives, but under different conditions.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\u00bfEl Decreto 497 elimina los incentivos fiscales de la Ley de Servicios Internacionales?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span style=\\\"font-weight: 400;\\\">\\u00a0No. El decreto no modifica los incentivos fiscales (ISR, impuestos municipales, IVA). Solo flexibiliza los plazos y condiciones para acceder a ellos.<\\\/span><\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00bfPuede una empresa ya calificada bajo el r\\u00e9gimen agregar nuevas actividades?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span style=\\\"font-weight: 400;\\\">S\\u00ed. La reforma al art\\u00edculo 5 permite que los beneficiarios actuales soliciten la incorporaci\\u00f3n de nuevas actividades, siempre que cumplan con el requisito de mayor exigencia en inversi\\u00f3n y empleo entre las actividades solicitadas.<\\\/span><\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00bfQu\\u00e9 pasa si mi empresa no completa la inversi\\u00f3n m\\u00ednima en el plazo establecido?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span style=\\\"font-weight: 400;\\\">El incumplimiento puede resultar en la p\\u00e9rdida de los beneficios del r\\u00e9gimen y en obligaciones tributarias retroactivas. Por eso es esencial planificar y documentar la inversi\\u00f3n desde el inicio de operaciones.<\\\/span><\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00bfLa reforma aplica a empresas extranjeras?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span style=\\\"font-weight: 400;\\\">S\\u00ed. La Ley de Servicios Internacionales est\\u00e1 abierta tanto a personas jur\\u00eddicas nacionales como extranjeras que cumplan con los requisitos del r\\u00e9gimen y obtengan la autorizaci\\u00f3n del Ministerio de Econom\\u00eda.<\\\/span><\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00bfCu\\u00e1l es la diferencia entre un Usuario Directo de Parque de Servicios y un Centro de Servicios?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span style=\\\"font-weight: 400;\\\">Un Usuario Directo opera dentro de un Parque de Servicios autorizado. Un Centro de Servicios puede operar fuera de un parque, con requisitos de inversi\\u00f3n m\\u00e1s altos. Ambos modelos se benefician de los incentivos fiscales, pero con condiciones distintas.<\\\/span><\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f12ffec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f12ffec\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f4220e\" data-id=\"5f4220e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-35656f2 elementor-widget elementor-widget-heading\" data-id=\"35656f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Conclusion: less rigidity, more opportunity<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-372be8e elementor-widget elementor-widget-text-editor\" data-id=\"372be8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The reform to the International Services Law under Legislative Decree No. 497 represents a strategic adjustment of El Salvador's regulatory framework to attract more investment in high value-added sectors. The flexibility in timelines, the possibility of accumulating benefited activities and the adjustments in green areas eliminate rigidities that could discourage projects in the start-up or expansion phase.<\/span><\/p><p><span style=\"font-weight: 400;\">However, the reform requires companies to act with legal rigor: documenting the investment, meeting formal requirements and properly structuring operations. The opportunity is available, but it can only be seized with a well-defined legal strategy.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-35eebe4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"35eebe4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-880b862\" data-id=\"880b862\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26724e1 elementor-widget elementor-widget-heading\" data-id=\"26724e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Does your company provide or plan to provide services from El Salvador?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4940257 elementor-widget elementor-widget-text-editor\" data-id=\"4940257\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\"><span style=\"font-weight: 400\">At Legal Spot we analyze your particular situation and advise you on structuring your operation under the regime that best suits your objectives. Request your free consultation at<\/span><a href=\"http:\/\/legalspotsv.com\/en\/\" target=\"_self\"> <span style=\"font-weight: 400\">legalspotsv.com<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-140510c elementor-widget elementor-widget-text-editor\" data-id=\"140510c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container translation-block\"><small><i><span style=\"font-weight: 400\">Legal note: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult <\/span><\/i><a href=\"http:\/\/legalspotsv.com\/en\/\" target=\"_self\"><i><span style=\"font-weight: 400\">legalspotsv.com<\/span><\/i><\/a><\/small><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>El 14 de enero de 2026, la Asamblea Legislativa de El Salvador aprob\u00f3 con 57 votos el Decreto Legislativo No. 497, que introduce reformas clave a la Ley de Servicios Internacionales (LSI). El decreto fue publicado en el Diario Oficial el 16 de enero de 2026 y entr\u00f3 en vigencia ocho d\u00edas despu\u00e9s, el 24&#8230;<\/p>","protected":false},"author":1,"featured_media":987916,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[48,2],"tags":[],"class_list":["post-989260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reformas-legales","category-articulos"],"_links":{"self":[{"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/posts\/989260","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/comments?post=989260"}],"version-history":[{"count":17,"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/posts\/989260\/revisions"}],"predecessor-version":[{"id":989307,"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/posts\/989260\/revisions\/989307"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/media\/987916"}],"wp:attachment":[{"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/media?parent=989260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/categories?post=989260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalspotsv.com\/en\/wp-json\/wp\/v2\/tags?post=989260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}