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LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR
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DECREE NO 88
THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF EL SALVADOR,
CONSIDERING:
I.-That by Legislative Decree No. 899 dated December 10, 2005, published in Official Journal No. 237, Volume N ° 369, of the 20th of the same month and year,
the Law of Tourism was issued, in order to promote, promote and regulate tourism services in the country, provided by natural or legal persons,
II.-That by Legislative Decree No. 570, dated December 17, 2010, published in Official Journal No. 241, Volume No. 389, of the 23rd of the same month and year,
the aforementioned Law was reformed, with the aim of encourage micro, small and medium-sized enterprises to request the qualification of their investments as a National Tourism Interest Project and to choose to enjoy the respective incentives
In order to request that the investments in the tourist area be qualified as projects of that
III.-That with the promotion carried out in the tourism sector, reflected in the growing income of tourists to the national territory, the demand for tourist infrastructure and complementary tourist services has increased, what is
requires more investment.
IV.-That it is indispensable to provide the minimum conditions to the investors, between
the legal certainty, to increase the competitiveness and to start the transformation of the industry tourism, focusing on sustainability and the generation of opportunities for all.
V.-That it is essential to search for investments that allow the development of innovative projects that raise the country towards new standards, which makes
necessary to extend the deadline set in article 36 of the Law of Tourism, with the purpose of requesting that all new investment in the tourist area be qualified as a National Tourist Interest Project, as regulated
by the Law and can obtain the corresponding tax incentives; the employment, social and economic welfare of all the participants in this important sector of the
FOR TANTO,
in use of its Constitutional powers and on the initiative of the President of the Republic, through the Ministers of Finance, Economy and Tourism.
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LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR
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DECRETA the following
TRANSITIONAL PROVISION TO THE TOURISM ACT
Art. 1.-For a period of five years, extend the period for requesting tax incentives to
referred to in Art. 36 of the Tourism Act, counted from the day one of January of two thousand sixteen
Art. 2. This Decree shall enter into force on the day of its publication in the Official Journal
.
GIVEN IN THE BLUE HALL OF THE LEGISLATIVE PALACE: San Salvador, at the fourteen days of the month
of August two thousand fifteen.
LORENA GUADALUPE PEÑA MENDOZA,
PRESIDENT.
GUILLERMO ANTONIO GALLEGOS NAVARRETE, ANA VILMA ALMASEZ DE ESCOBAR,
FIRST VICE PRESIDENT. SECOND VICE-PRESIDENT.
JOSÉ SERAFIN ORANTES RODRÍGUEZ, NORMAN NOEL QUIJANO GONZÁLEZ, THIRD VICE-PRESIDENT. FOURTH VICE-PRESIDENT.
SANTIAGO FLORES ALFARO, FIFTH VICE PRESIDENT.
GUILLERMO FRANCISCO MATA BENNETT, DAVID ERNESTO REYES MOLINA, FIRST SECRETARY. SECOND SECRETARY.
MARIO ALBERTO TENORIO GUERRERO, REYNALDO ANTONIO LÓPEZ CARDOZA, THIRD SECRETARY. FOURTH SECRETARY.
JACKELINE NOEMI RIVERA AVALOS, JORGE ALBERTO ESCOBAR BERNAL, FIFTH SECRETARY. SIXTH SECRETARY.
ABILIO ORESTES RODRÍGUEZ MENJÍVAR, JOSÉ FRANCISCO MERINO LÓPEZ, SEVENTH SECRETARY. EIGHTH SECRETARY.
CASA PRESIDENTIAL: San Salvador, at the twenty-eight days of August of the year two thousand
fifteen.
PUBESQUIESE,
Salvador Sánchez Cerén, President of the Republic.
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Juan Ramon Carlos Enrique Cáceres Chávez, Minister of Finance.
José Napoleon Duarte Duran, Tharsis Salomon López Guzmán, Minister of Tourism. Minister of Economics.
D. O. N ° 159
Took N ° 408 Date: September 2, 2015
SV/adar 28-09-2015
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