Venezuela: Tax Administration Issued Protection of Pensions Calendar

In brief

On 9 December 2025, the "Administrative Ruling establishing the Calendar for filing and paying the special contribution for the protection of social security pensions to be fulfilled in 2026" was published through Official Gazette No. 43,273 ("Protection of Pensions Calendar for 2026").¹ The Protection of Pensions Calendar for 2026 was issued on 24 November 2025 by the National Integrated Service of Customs and Tax Administration.

In more detail

All legal entities and private companies — whether domiciled in Venezuela or abroad — that carry out economic activities in the Venezuelan territory are required to file and pay the special contribution established by the Law for the Protection of Social Security Pensions (LPP). This must be done according to the dates set forth in the Protection of Pensions Calendar for 2026, based on the last digit of their Tax Information Registry ("Tax ID"), as outlined below:

Article 2 of the Protection of Pensions Calendar for 2026 provides that salary and non-wage bonuses paid in a currency other than the legal tender must be converted into VEB at the official exchange rate published by the Central Bank of Venezuela at the time of payment. This conversion is required to determine the basis for calculating the special contribution.

Lastly, the Protection of Pensions Calendar for 2026 states that noncompliance with these obligations will result in sanctions under the Organic Tax Code and the LPP.

We remain available should you require further details or clarification regarding the general aspects of the administrative ruling highlighted in this alert, and for any related queries.

Read the Spanish version of Venezuela: Tax Administration Issued Protection of Pensions Calendar.

1 Administrative Ruling No. SNAT/2025/000093, published in Official Gazette No. 43,273 on 9 December 2025.