Posted by: Fabiola Urbina | Senior Associate at Alvarado y Asociados

Important Update: Enactment of Law 976- Law of the Financial Analysis Unit & Law 977, Anti-Money Laundering/Financing of Terrorism.

Law 976, Law of the Financial Analysis Unit (Ley de la Unidad de Análisis Financiero), was duly published in the Official Gazette No. 138 of July 20, 2018 and has derogated Law 793, Law of the creation of the Financial Analysis Unit (Ley Creadora de la Unidad de Análisis Financiero), its regulation Decree 07-2013 and its amendment Decree 19-2014.

Posted by: Katherine Blandon| IP Department

The Renewal of a Trademark Registration

Trademark registration is very important for any company that provides a service or that markets a product, but once the trademark is already registered, is it valid for an indefinite period?

Posted by: Carlos Navarro | Senior Associate at Alvarado y Asociados

Simplified Tax Regime flat-rate tax

On previous occasions, we have talked extensively about the "three types of income tax" that we have in Nicaragua, which are Labor Income Tax, Income Tax from Economic Activities and Capital Income and Gains, but there is also a differentiated way of Taxing the Income of Economic Activities, for persons classified by the Law as "Small Taxpayers", and this differentiated way of taxing is known as “Fixed Flat-Rate”.

Posted by: Aura Torrez | Junior Associate at Alvarado y Asociados

Sound marks according to the Nicaraguan Legislation

Our legislation establishes what signs may constitute a trade mark, and says: marks may include among others, a word or set of words, slogans and advertising slogans, letters, numbers, monograms, figures, portraits, labels, badges, prints, cartoons, borders, lines and stripes, and combinations and arrangements of colors, sounds and other perceptible signs such as odors. They may also consist of form, presentation or packaging of the products, their packaging or wrapping, the means or places of sale of products and services.

Posted by: Carlos Navarro| Senior Associate en Alvarado y Asociados

The prescription of national and municipal taxes- What you need to know.

Tax obligations can be extinguished in a number of ways ranging from payment of the obligation, through compensation and even the death of the taxpayer (as long as there are no heirs and no assets have been left to satisfy the obligation).

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