San Salvador Sur extends exemption of fines and interest until April 2027

The Municipal Council of San Salvador Sur extended until April 30, 2027, the validity of the Transitional Ordinance for the Exemption of Interest and Fines arising from debts for fees, municipal taxes, and special contributions. The decision was formalized in Decree No. 3, approved on September 23, 2026, and published in the Official Gazette Volume No. 453, Number 185, on Tuesday, October 6, 2026, under Registration No. F50537.

The council acted based on Article 204, numeral 5 of the Constitution of the Republic, which empowers municipalities to create local ordinances and regulations, and the powers conferred by the General Municipal Tax Law and the Municipal Code. According to the decree’s preamble, the extension was adopted “in view of the results obtained” and with the purpose of “benefiting the population of the Municipality.”

Third extension of an already existing benefit

The extended regulation is not new: it originated as Decree Number 1, dated January 9, 2026, published in Official Gazette No. 21, Volume No. 450, on February 2, 2026, with an initial validity until May 16 of that year. Since then, the transitional regime has been expanded twice:

• Decree Number 1 (January 9, 2026): created the ordinance, valid until May 16, 2026.
• Decree No. 2 (April 29, 2026): first extension, published in Official Gazette No. 93, Volume No. 451, on May 21, 2026, valid until September 30, 2026.
• Decree No. 3 (September 23, 2026): second extension, which extends the benefit until April 30, 2027.

The new deadline adds seven months to the period that expired on September 30, 2026, such that the exemption remains in effect without interruption since its first publication.

Entry into force after official publication

Article 2 of the decree conditions the validity of the extension on compliance with Article 32 of the Municipal Code, regarding publication in the Official Gazette. Therefore, the text governs from its disclosure in the official bulletin, which occurred on October 6, 2026.

The decree was issued at the Municipal Palace of San Salvador Sur on September 23, 2026, and is signed by:

• Mario Roberto Vásquez Castro, municipal mayor.
• Josué Cristian Hernández Canales, municipal syndic.
• Oscar Antonio Torres Gómez, municipal secretary.

Scope of the benefit

The ordinance is aimed at taxpayers of the municipality of San Salvador Sur and covers accessories—interest and fines—derived from debts for fees, municipal taxes, and special contributions. The extension does not modify the content of the original regulation: it is limited to extending its term, so that the conditions and requirements to apply remain those established in Decree Number 1 of January 2026.

The published text does not introduce new forgiveness percentages nor does it modify the eligible beneficiaries; it only replaces the end date of the transitional regime.

For taxpayers with outstanding obligations to the mayor’s office, the change means that the window to regularize their situation without incurring interest or penalties is extended seven more months, until April 30, 2027. The decision also provides continuity to a collection policy that the council itself justified based on its results and which, with this second extension, now covers more than a year of effective validity.

Source: Official Gazette, Volume No. 453, Number 185, October 6, 2026, Section I (Autonomous Institutions – Municipal Mayor’s Offices), pp. 14-15 (official reference: Registry No. F50537).