El Salvador published Legislative Decree No. 969 in the Official Gazette on 14 March 2024, which expands the scope of excluded (non-taxable) income under Article 3 of the Income Tax Law to essentially exclude any income from abroad. In particular, it is added that any income, movement of capital, remuneration, or emolument, in cash or kind, generated or not by the investment of national or foreign capital, obtained or received by natural persons, legal persons, or entities without legal personality in El Salvador from any type of source abroad is not considered to constitute income for the purpose of the...