Decree 676 exempts taxes on aid funds for former employees of Impression Apparel

Decree No. 676 establishes special and transitory provisions for the exemption of tax levies on humanitarian aid funds destined for the former employees of Impression Apparel Group, Sociedad Anónima de Capital Variable. The provision was published in the Official Gazette Volume No. 452, Number 181, corresponding to Wednesday, September 30, 2026, within the Legislative Branch section, on pages 6 to 8. Through this, the assistance resources directed to the former employees of the company are covered by a specific tax treatment.

The decree is part of the block of provisions that the Legislative Assembly approved and that the Executive Branch sanctioned in the same edition of the official bulletin. Its full title is “Special and Transitory Provisions for the Exemption of Tax Levies on Humanitarian Aid Funds for the Former Employees of the company Impression Apparel Group, Sociedad Anónima de Capital Variable”. The transitory nature of the instrument indicates that the benefit operates under its own rules and conditions, without permanently altering the general tax regime.

Impression Apparel Group belongs to the garment and textile maquila sector, an activity with a wide presence in El Salvador and usually linked to the Law of Industrial and Commercial Free Trade Zones. The exemption refers to humanitarian aid funds, that is, the resources channeled toward those who ceased working for the company.

What the regulation establishes

Decree No. 676 sets special and transitory provisions for the exemption of tax levies applicable to the humanitarian aid funds of the former employees of Impression Apparel Group. The official publication occupies pages 6 to 8 of the Official Gazette Volume No. 452, Number 181.

As it is a transitory regulation, its effects are limited to the period and conditions defined by the text itself. The measure adds to the practice of approving specific instruments for concrete cases, rather than general reforms to the tax system.

Signing Authorities

• Nayib Armando Bukele Ortez, President of the Republic.
• Jerson Rogelio Posada Molina, Minister of Finance.
• Ernesto Alfredo Castro Aldana, president of the Legislative Assembly.
• Suecy Beverley Callejas Estrada, first vice president.
• Katheryn Alexia Rivas González, second vice president.
• Elisa Marcela Rosales Ramírez, first secretary.
• José Serafín Orantes Rodríguez, second secretary.
• Reinaldo Alcides Carballo Carballo, third secretary.

The act was signed at the Presidential House, in San Salvador, on the thirtieth day of the month of September, two thousand twenty-six, and its publication was ordered with the formula “PUBLISH”.

A bulletin with several exemptions

The same edition of the Official Gazette includes other provisions of a similar nature:

• Decree No. 675, tax exemption in favor of the Lumen Dos Mil Association of El Salvador, pages 3 to 5.
• Decree No. 677, authorization for the Executive Branch in the Treasury Branch to sign a loan agreement with the Inter-American Development Bank (IDB), pages 9 to 11.
• Decree No. 679, Special Transitional Law for the Participation of the Armed Forces of El Salvador in the Gang Suppression Force (GSP) in Haiti, pages 12 to 16.

For the former employees of Impression Apparel Group, the publication of Decree No. 676 is relevant because it defines the tax treatment of the humanitarian aid funds destined for them: by being exempt from taxes, the amount available to assist the former employees is not reduced through that means. The regulation is already part of the legal framework published in the Official Gazette Volume No. 452, Number 181, dated September 30, 2026.

Source: Official Gazette, Volume No. 452, Number 181, September 30, 2026, Legislative Branch, pp. 6-8 (official reference: Decree No. 676).