
Decree No. 78-2026: New Tax Amnesty Programs in Honduras
The National Congress recently approved Decree No. 78-2026, published in the Official Gazette (La Gaceta) on...

Aida is an Associate at Consortium Legal – Honduras with more than 9 years of experience. She began her career as a clerk at the Administrative Litigation Court.
She has advised clients in notarial and administrative matters, including business operation permits, environmental licenses, tax exemptions, special migration permits, fiscal procedures, and filings before the Civil Associations Directorate (DIRRSAC).
Her judicial experience includes civil proceedings (enforcement of judicial and extrajudicial titles, ordinary payment claims, pleadings) and administrative litigation (ordinary, personal, and tax claims), as well as monitoring and supervising case files before various courts nationwide.
Member, Honduran Bar Association
Primera Calle # 304 – Torre Consortium I. Colonia La Estancia, Final del Bulevar Morazán

The National Congress recently approved Decree No. 78-2026, published in the Official Gazette (La Gaceta) on...

The National Congress recently approved Decree No. 44-2025, issued on June 11, 2025, granting a new...

It is no secret that tax exemptions are at the center of debate due to their...

By: Aida Sierra Due to the reclassification of taxpayers that took effect in January 2023, many...

The Central American region has been characterized by a very dynamic economic, political and social development,...
By: Aida Sierra The Revenue Administration Service (SAR), has within its attributions to carry out procedures...
By: Aida Sierra Article 65 of the Tax Code establishes that “taxpayers must issue tax documents...