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Law No. 3 of 2026 allows real estate tax debt and late-payment charges to be written off, in whole or in part, in four cases: the taxpayer dies leaving no apparent estate; it is established that the taxpayer owns no assets against which enforcement can be taken; a final judgment declares the taxpayer bankrupt and the bankruptcy proceedings are closed; or the taxpayer leaves the country for 10 consecutive years without leaving any assets subject to enforcement. Committees formed by the Minister of Finance, or a delegate, decide on write-off applications within 30 days. A decision may be rescinded if it is found to have been based on an incorrect ground.
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