Law No. 27.549: income tax exemption to healthcare workers, Army and Security Forces members and other workers, within the framework of COVID-19 pandemic.
Tax Law Department report | Law No. 27.549: income tax exemption to healthcare workers, Army and Security Forces members and other workers, within the framework of COVID-19 pandemic
Dear Sir or Madam:
Through Law No. 27.549, an income tax exemption is stated, from March 1st, 2020 to September 30th, 2020, over salaries for mandatory on-call services and overtime and any other additional payment related to the COVID-19 sanitary emergency, paid to (i) professionals, technicians, auxiliary staff (gastronomic, maintenance and cleaning personnel included) and operational staff from the public and private healthcare system; (ii) Armed and Security Forces members; (iii) workers from the Migration Department; (iv) custom officers; (v) firemen; (vi) domestic and pathogenic waste collectors, who provide services related to the sanitary emergency established by Decree No. 260/2020 and its amendments.
Should you require any further information on this matter, please do not hesitate to contact us.
Santiago L. Montezanti