2021 began with a general feeling of hope, a sentiment reinforced by the launching of a series of vaccines against COVID-19, and also as different governments around the world began announcing and putting into force their immunization plans. We also started the year with lessons learned. Last year’s experience with

I.- INTRODUCTION In recent decades, a remarkable macroeconomic, tax and currency stability has been established and consolidated with a neat and careful management of public accounts, as well as respect for long term compromises that provide a safe framework for investors. All these are added to the good profitability rates

On February 23, a total of 26 trade unions have submitted to the Ministry of Finance a joint petition, requesting the Ministry of Finance and/or the Registry of Legal Persons and Final Beneficiaries, the non-application or at least the application of the minimum fine corresponding to sanctions for formal breaches