3. NATIONAL INVESTMENT COUNCIL
INVESTOR'S GUIDE HONDURAS 2020 - 2021
a. The nature of the investor, his identification and his legal capacity to act. b. The investor must present a detailed description of the investment project, of the activity of the company in which the capital will be integrated, or of the project as the case may be. Investment projects must be submitted with feasibility, economic and financial studies and related documentation. c. The minimum investment amount of (US $ 2,000,000.00), the schedule of activities and investments to be made for the execution of the project. d. The origin of the investment funds. and. Study of the economic and social impact of the investment. F. Financial Economic Model (MEF) in which the amounts to be paid to the Treasury for the duration of the project are estimated. g. Sworn declaration of the information. h. Scope of the Request submitted by the investor. i. Other information, documentation or studies required by the National Investment Council. Notes: The process flow can be found on the CNI website www.cni.hn
3.3.3MANAGEMENTOF INVESTMENT-RELATEDTAXBENEFITS The Fiscal Benefits mechanism is granted by the Executive Branch to natural persons or legal entities that implement or develop projects in regions of priority interest. This mechanism grants tax benefits related to pre-operative expenses and accelerated depreciation. BENEFITS: Amortization of pre-operative expenses for a period of up to five (5) years in accordance with the Income Tax Law and its regulations such as: a. The expenses carried out in research and development of merchandisable and/or patentable products for commercial purposes at national and international level. b. The amounts granted in donations to universities, educational institutions, and research centers in Honduras. c. Expenses for trademark and patent registrations in Honduras. d. The expenses incurred in the research and opening of new markets at local and foreign level and in promoting the products during the first five (5) years, including market and promotion studies, and expenses for participation in trade fairs and exhibitions of products and services. Accelerated depreciation such as decreasing balances or double decreasing balances which will allow the investor to replenish the machinery and equipment in the first years of use. Depreciation shall only be granted to the assets intended to produce or retain the sources of income, which are shown in their accounts and at the value at which they are recorded. No revaluation is accepted for these purposes; except in cases where revaluation has been verified as capital gains and taxed.
LEGAL SERVICES FOR INVESTORS
1. Contracts for Fiscal Stability 2. Management of Tax Benefits for Investment FACILITATION
1. Declaration of Projects of National Interest. ACCELERATION
1. Conflict-Prevention Mechanisms. 2. Guarantee Procedure for Projects with Litigation in Real Estate. PROTECTION
Powered by FlippingBook