This form is not for the general public or standard commercial companies. It is strictly designated for legal entities (persons) classified as exempt or exonerated under the Law of Income Tax (Ley de Impuesto Sobre la Renta - LISLR). The most common filers include:
Important Distinction: If an entity usually operates under an exemption but engages in a commercial activity that is not covered by said exemption, it must file the standard DPN-25 (and pay the corresponding tax) for that specific fiscal year. forma dpn - 99025 seniat
The filing process is conducted entirely online through the Portal Fiscal of the SENIAT. This form is not for the general public
Para entender si usted debe preocuparse por este formulario, primero debe entender el acrónimo DPN. DPN significa Declaración de Deudas Patrimoniales. No todos los contribuyentes están obligados a presentarlo. Este formulario está dirigido a: Important Distinction: If an entity usually operates under
Nota clave: La forma DPN - 99025 no debe confundirse con la declaración de activos (DPA). Mientras la DPA reporta lo que usted posee (bienes, inmuebles, vehículos), la DPN reporta lo que usted debe (préstamos bancarios, hipotecas, deudas con proveedores, obligaciones laborales).