Legislative Decree No. 149-2026 — Tax Exemption for Vehicle Acquisition by the Municipality of Nueva Frontera
Congreso Nacional
- Decree: 149-2026
- Published: August 14, 2026
- Issuing body: Congreso Nacional
- Gazette: 37,220
- Category: Financial & Tax
Considerations
Whereas the acquisition of a vehicle for official use will contribute to improving administrative efficiency, optimizing the utilization of public resources, and strengthening the capacity of response of the Municipality of Nueva Frontera for the direct benefit of the population.
Whereas the exemption from payment of the sales tax and other applicable taxes to the acquisition of the aforementioned vehicle will allow for the allocation of a greater proportion of municipal resources to the execution of works, programs, and local development projects, strengthening municipal public investment.
Whereas Article 17 of the Tax Code, contained in Decree No. 170-2016, establishes that: EXEMPTION. "It is the total or partial waiver of the payment of a tax or customs obligation approved by the National Congress, whose individual processing corresponds to the Executive Power through the Department of State for Finance (SEFIN)".
Whereas in accordance with Article 205 Attribution 1) of the Constitution of the Republic, it is within the powers of the National Congress to: Create, decree, interpret, reform, and repeal laws.
Articles
ARTICLE 1: Exempt the MUNICIPALITY OF NUEVA FRONTERA, DEPARTMENT OF SANTA BÁRBARA, from the payment of Tax
ARTICLE 2: The exemption authorized by means of this Decree shall be applicable exclusively for the acquisition of the vehicle described in the preceding Article and may not be extended to other goods, services, or acquisitions different from those expressly authorized.
ARTICLE 3: This Decree shall enter into force as of the day of its publication in the Official Journal "La Gaceta". Given in the City of Tegucigalpa, Municipality of the Central District, in the Chamber of Sessions of the National Congress, on the twenty-third day of the month of July of two thousand twenty-six. JOSÉ TOMÁS ZAMBRANO MOLINA PRESIDENT CARLOS ROBERTO LEDEZMA CASCO SECRETARY FRANCIS OMAR CABRERA MIRANDA SECRETARY To the Executive Branch Therefore: Let it be Executed. Tegucigalpa, M.D.C., July 24, 2026. NASRY JUAN ASFURA ZABLAH PRESIDENT OF THE REPUBLIC SECRETARIAT OF STATE IN THE OFFICE OF THE PRESIDENCY On Sales, rates, surtaxes, tariff rights, import levies and any other legally applicable tax in the national territory for the direct purchase of one (1) vehicle intended exclusively for official use by the Municipality, with the following characteristics: THIRTEEN THOUSAND FOUR HUNDRED SEVENTY-EIGHT DOLLARS WITH TWENTY-SIX CENTS ($13,478.26). FIFTEEN THOUSAND FIVE HUNDRED DOLLARS EXACTLY ($15,500.00). TWO THOUSAND TWENTY-ONE DOLLARS WITH SEVENTY-FOUR CENTS ($2,021.74). TYPE: PASSENGER VEHICLE BRAND: SUZUKI MODEL: SPRESSO YEAR: 2027 COLOR: WHITE ENGINE DISPLACEMENT: 1,000 CAPACITY: 5 PASSENGERS FUEL: GASOLINE TRANSMISSION: AUTOMATIC TRACTION: FRONT-WHEEL VALUE OF THE VEHICLE BEFORE SALES TAX (I.S.V.): SALES TAX (I.S.V.): TOTAL QUOTED VALUE: Legislative Branch
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