In brief

The Governor of the Carabobo state issued Decree No. 1,443, whereby it set the new value of the Special Tax Amount ("ITE") at VES 1,500.00 for the payment of state taxes, fees, special contributions, fines, penalties, surcharges and other types of taxation ("Decree").1 The Decree entered into force on July 27, 2020.

The enforcement of the Decree is in charge of the Deputy Secretary General of Government and the Financial Secretary of the Carabobo state. After an economic-financial study, the Governor may modify the value of the ITE.

Regional Authority

The new value of the ITE will be a calculation base for payments made by taxpayers, liable parties, collection or withholding tax agents of state taxes, special contributions, fines, penalties, surcharges and any other tax components applied by the Bodies and Entities of the Public Administration (Centralized and Decentralized) and by the Active and Passive Fiscal Control Bodies of the Carabobo state.

Scope of Application

The Decree establishes the payment for all tax components provided for in the state statutes that use the ITE as the base for calculation, upon issue of documents, acts, and tax withholdings and collections.

The Constitutional Chamber of the Supreme Court of Justice issued decision No. 0078 on July 7, 2020, whereby it suspended for 90 days the application of any fee or tax contribution created by states and municipalities.2  In the same case, the Constitutional Chamber had issued decision No. 0250 of August 8, 2019, which suspended the legal effects of several ordinances of the Chacao Municipality that had created units with tax and sanction value for municipal taxes, similar to the ITE3.  It is not clear whether the suspension will affect the application of the new ITE value.


The Decree repealed Decree No. 1,339 of March 13, 2020.4

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