Obligated to pay and/or withhold tax on transactions in foreign currency or cryptocurrencies (other than those issued by Venezuela).
Any change in tax domicile must be reported immediately to the specific office that issued the special qualification. contribuyente especiales seniat
Must file an informative declaration of assets annually if they meet specific wealth thresholds. Obligated to pay and/or withhold tax on transactions
Declarations and payments are typically made on a bi-weekly (fortnightly) basis rather than monthly. Declarations and payments are typically made on a
Failure to comply with these "special" duties results in significantly higher penalties under the .
You are not a Special Taxpayer until you receive an official administrative act (notification) from SENIAT.
Qualification can only be revoked by SENIAT through a formal administrative process if income falls below the required levels for two consecutive years. 🔍 Quick Resources Official Portal: SENIAT Website