El Ministerio de Trabajo, Empleo y Seguridad Social (“MTESS”) aprobó nuevos lineamientos para la prevención, atención, investigación y respuesta ante situaciones de discriminación, violencia y acoso laboral en el sector privado.
Por medio de la Resolución MTESS N° 195/2026, de fecha 10 de marzo de 2026 (la “Resolución”), el MTESS establece un marco actualizado para el abordaje de estas situaciones en el ámbito laboral y deja sin efecto la Resolución MTESS N° 388/2019, incorporando un enfoque más preventivo y estructurado.
Entre los principales aspectos se destacan los siguientes:
Aplicación general
La Resolución aplica a todos los empleadores del sector privado, cualquiera sea el tamaño de la empresa o la modalidad contractual de los trabajadores.
Adicionalmente, la Resolución incorpora definiciones de discriminación laboral, violencia y acoso en el trabajo y acoso sexual, y establece principios que deben regir las investigaciones internas, tales como confidencialidad, no discriminación, imparcialidad y no revictimización de las personas involucradas.
Protocolo obligatorio para empresas con más de 10 trabajadores
Las empresas con más de 10 trabajadores deberán elaborar, adoptar e implementar un Protocolo de Prevención, Atención e Investigación de situaciones de discriminación, violencia y acoso laboral.
Cuando exista Reglamento Interno de Trabajo, el protocolo deberá incorporarse a este instrumento.
Empresas con hasta 10 trabajadores
Los empleadores con 10 o menos trabajadores no están obligados a elaborar un protocolo formal, pero deberán contar con una Declaración de Tolerancia Cero frente a la discriminación, violencia y acoso laboral, la cual deberá constar por escrito, difundirse entre el personal, adjuntarse a los contratos de trabajo y exhibirse en un lugar visible del establecimiento.
Contenido mínimo del protocolo
El protocolo deberá contemplar, entre otros aspectos:
Una política de tolerancia cero frente a la discriminación, violencia y acoso laboral;
Procesos de sensibilización y capacitación periódicos dirigidos a los trabajadores, y;
Canales de comunicación claros y accesibles para informar sobre las conductas prohibidas y los mecanismos de denuncia.
Procedimientos internos para la investigación de denuncias y adopción de medidas de resguardo.
Presentación de denuncias
Las denuncias podrán presentarse ante la empresa mediante los canales internos establecidos, o directamente ante el MTESS.
Si la denuncia se presenta ante el MTESS contra otro trabajador, el MTESS notificará a la empresa para que inicie la investigación interna y adopte medidas de resguardo.
Cuando la denuncia se dirija contra el empleador o sus representantes, la investigación será realizada directamente por el MTESS.
Investigación y plazos
La Resolución establece plazos para la tramitación de los casos:
La empresa deberá iniciar la investigación dentro de los 3 días hábiles de recibida la denuncia.
La investigación interna deberá concluir dentro de un plazo máximo de 30 días hábiles.
Cuando la investigación sea realizada directamente por el MTESS, en caso de denuncias contra el empleador o sus representantes, el plazo máximo será de 45 días hábiles.
Durante la investigación, el empleador deberá adoptar medidas de resguardo inmediatas, tales como la separación física de las partes, cambios de turno u otras medidas destinadas a proteger a las personas involucradas mientras se desarrolla el proceso.
Fiscalización y sanciones
El MTESS podrá fiscalizar el cumplimiento de estas obligaciones y aplicar multas conforme al artículo 385 del Código del Trabajo.
Asimismo, la empresa podrá aplicar sanciones disciplinarias cuando la investigación interna confirme hechos de discriminación, violencia o acoso laboral.
Plazo de adecuación y vigencia
Las empresas contarán con un plazo de 6 meses para adecuar sus instrumentos internos conforme a estos lineamientos. La Resolución entrará en vigencia el 1 de julio de 2026.
Finalmente, la Resolución incluye como Anexo II un modelo orientativo de protocolo y, como Anexo III un modelo orientativo de declaración de tolerancia cero, que podrán ser utilizados por los empleadores como referencia.
Este contenido tiene únicamente fines informativos generales y no debe ser considerado como asesoría legal puntual. Si precisa asesoramiento específico no dude en contactarnos.
Presentamos nuestra Guía práctica para crear y administrar sociedades en Paraguay – 2026, un documento diseñado para ofrecer una visión clara y accesible sobre los principales aspectos legales vinculados a la constitución y gestión de empresas en el país.
El material aborda los elementos fundamentales de las sociedades, los tipos societarios más utilizados en Paraguay incluyendo las Sociedades Anónimas (S.A.), Sociedades de Responsabilidad Limitada (S.R.L.), Empresas por Acciones Simplificadas (E.A.S.), sucursales de sociedades extranjeras y consorcios, así como aspectos clave de gobierno corporativo y funcionamiento societario.
Esta guía proporciona una explicación práctica del marco normativo aplicable y de las principales consideraciones que deben tener en cuenta emprendedores, inversionistas y empresas interesadas en establecer o desarrollar operaciones en Paraguay.
Para obtener más información sobre los temas abordados en esta guía o recibir asesoramiento especializado, no dude en ponerse en contacto con nuestro equipo: Perla Alderete (palderete@vouga.com.py), Camila Dutra (cdutra@vouga.com.py), Maura Velasquez (mvelazquez@vouga.com.py)
Regulates Law No. 7,424/2025, which creates the National Unified Registry and Cadastre System and the National Unified Registry ("RUN").
DNIT General Resolution No. 44/2026
February 20, 2026
Approves the new model contract for Vehicle Tracking Service Providers ("SSV"), replacing the model provided for in Annex VII of DNA Resolution No. 475/2023.
DNIT General Resolution No. 45/2026
February 20, 2026
The approval of companies providing vehicle tracking services through electronic seals ("SSV-PEMA") is renewed.
Non-Binding Consultation No. 791
December 2025
VAT withholding on logistics expenses that customs brokers bill their clients.
► Decree No. 5305/2026 – Law No. 7,424/2025 is regulated, creating the unified national registry and cadastre system and the unified national registry.
The Executive Branch has regulated Law No. 7,424/2025 through Decree No. 5305/2026, introducing significant advances in the implementation of the Unified National Registry and Cadastre System and the RUN. Although the regulation covers various technical aspects related to the operation of the registry and cadastre system, it also incorporates provisions of particular interest from a tax perspective, especially in terms of real estate appraisal and property tax assessment.
One of the central points of the decree is the consolidation of the role of the National Tax Revenue Directorate ("DNIT") within the new institutional framework. The regulation confirms that the DNIT will be responsible for key functions in the process of determining the tax value of real estate, including the issuance of real estate appraisal reports and the handling of claims related to such appraisals. This role is coordinated with the cadastral information provided by the RUN, creating a system of institutional cooperation aimed at improving the quality and updating of the data used for tax purposes.
Within this framework, the decree establishes that real estate appraisals will be determined by the Executive Branch by decree, based on technical reports prepared by the DNIT and cadastral information provided by the RUN. In turn, the DNIT is expected to design the appraisal system that will calculate the tax value of real estate, which will constitute the tax base for the settlement of real estate tax and its surcharges. These tax values must be used by municipalities for tax collection, without the possibility of modification by other public entities.
The regulations also introduce specific rules for updating and modifying tax assessments. In particular, it is expected that current assessments may be adjusted when the property's registry or cadastral information is updated. In such cases, the DNIT will calculate the new tax value based on the data provided by the RUN, and it will take effect from the fiscal year following the modification of the property. Likewise, the possibility of making counter-settlements is contemplated when a revaluation has been carried out late, although a maximum time limit of five years is established for such adjustments.
Another relevant aspect concerns the tax treatment of properties located in more than one municipal or departmental jurisdiction. The decree provides that when a property is simultaneously located within the territorial limits of two or more municipalities, the RUN must proceed to divide it in the registry into as many independent properties as there are jurisdictions involved. In exceptional cases where the property is indivisible, the property tax must be paid to the corresponding municipalities in proportion to the area occupied by the property in each jurisdiction and the tax value assigned to each portion.
Finally, the decree formalizes institutional changes related to real estate tax administration. In particular, it provides for the incorporation of the Real Estate Taxation Department, previously under the National Cadastre Service, into the structure of the DNIT, together with its staff and resources. This measure aims to centralize the functions related to the determination of tax value and to strengthen the tax administration's capabilities in the area of real estate taxation.
► DNIT General Resolution No. 44/2026 – The new model contract for Vehicle Tracking Service (“SSV”) providers is approved.
Through General Resolution No. 44/2026, dated February 20, 2026, the National Tax Revenue Directorate ("DNIT") approved a new model adhesion contract for the provision of Vehicle Tracking Services using Electronic Seals. This new model completely replaces the one provided for in Annex VII of Resolution DNA No. 475/2023.
Resolution DNA No. 475/2023 regulated the application and use of the Vehicle Tracking System ("SSV") used by the customs administration for the remote tracking of cargo covered by the customs transit regime within the national territory, by means of electronic seals. The purpose of this system is to strengthen the control and traceability of goods in transit, contributing to the prevention of irregularities and the security of the logistics chain.
The amendment responds to the need to update the terminology and adapt the contractual terms to the current institutional framework, considering that Law No. 7143/2023 created the DNIT, integrating the functions of the former National Customs Directorate (“DNA”). Pursuant to Article 23 of said law, any reference to the DNA should be understood as referring to the General Customs Management (“GGA”). Likewise, Article 14 of Decree No. 82/2023 provides that the regulations issued by the former DNA remain in force until they are amended or repealed by the DNIT.
In this context, the General Directorate of Customs Surveillance, through Note DGVA No. 16/2026, pointed out the need to update the contract model in order to ensure regulatory consistency, legal certainty, and the correct application of contractual instruments in the field of electronic seal services.
The resolution designates the General Customs Management (“GGA”) as the agency responsible for supervising, signing, and administering adhesion contracts for the provision of vehicle tracking services using electronic seals. This provision is relevant for foreign trade operators and VTS service providers, who must adjust their contractual relationships to the new approved model.
It should be noted that the vehicle tracking system is an essential tool in customs traffic control, as it allows the customs administration to monitor in real time the location and status of cargo traveling under this regime, ensuring that goods reach their destination without unauthorized deviations. The update of the membership agreement strengthens the legal framework for this operation and facilitates the adjustment of relations between the DNIT and service providers.
► DNIT General Resolution No. 45/2026 – Renewal of the approval of companies providing vehicle tracking services through electronic seals ("SSV-PEMA")SSV-PEMA”)
Through General Resolution No. 45, the DNIT ordered the renewal of the approval of certain companies providing vehicle tracking services through electronic seals, within the framework of the control system applicable to the customs transit regime.
The measure is part of the regulatory framework previously established for SSV through Electronic Customs Monitoring Seals ("PEMA"), a technological tool designed to strengthen the control and traceability mechanisms for cargo traveling under the customs transit regime within the national territory. Through this system, the customs administration can monitor in real time the movement of means of transport carrying goods under customs control, with the aim of safeguarding the integrity of cargo and reducing the risks associated with diversions or tampering.
In this context, the DNIT evaluated the applications submitted by companies that were already providing this service and verified compliance with the technical and operational requirements demanded by current regulations. As a result of this validation process, the approval of the companies Nivel 7 S.A., Sky Cop Paraguay S.A., AJ Consultoría S.A., and Phi Omega Satelital S.A. was renewed, authorizing them to continue operating as providers of vehicle tracking services using electronic seals.
The resolution also authorizes the signing of the corresponding model contract between the administration and the approved companies, an instrument that formalizes the continuity of the service provision under the conditions established by the applicable regulations.
► Non-Binding Consultation No. 791 – VAT withholding on logistics expenses that customs brokers bill their clients.
In December 2025, the DNIT issued a ruling in the context of a non-binding consultation analyzing the treatment of Value Added Tax ("VAT") applicable to certain logistics expenses invoiced by customs brokers to their clients, particularly in the context of operations related to exporters in the meatpacking sector.
The consultation focused on determining whether such logistics expenses could be considered part of the service provided by the customs broker and, consequently, benefit from the exemption from the VAT withholding regime provided for in the current regulations. In particular, it was questioned whether the exemption established for customs brokers' fees should apply when they bill their clients for certain costs associated with the logistics of the operations.
In analyzing the issue, the tax administration made a distinction between the customs broker's own service and activities related to international logistics. While the customs broker's service focuses on managing the customs procedures necessary for the import or export of goods—including the preparation and submission of documentation, tariff classification, and tax settlement—logistics activities cover tasks such as transportation, storage, cargo consolidation, and coordination with shipping companies or airlines, among others.
Although in practice customs brokers may coordinate or manage these services as part of a broader service offering to their clients, the DNIT considered that such activities are not part of the customs broker's own mandatory service within the framework of customs processing. Consequently, the logistics expenses invoiced by these professionals cannot be considered part of their fees for customs clearance services.
Based on this analysis, the administration concluded that the exception provided for in the regulations for customs brokers' fees does not apply to logistics expenses. Therefore, when these items are billed to clients, the VAT withholding regime must be applied in accordance with the general rules.
The General National Budget for fiscal year 2026 is approved, setting budget limits for credits for undue or excess payments and for interest and surcharges.
DNIT General Resolution No. 43/2026
January 30, 2026
The rotation system for External Tax Auditors (AEI) is modified, establishing a maximum limit of three consecutive fiscal years for signing opinions for the same taxpayer.
Binding Consultation
No. 788
December 2025
Treatment of tax credits in the event of a partial spin-off.
Binding Consultation
No. 785
December 2025
Deductibility of life insurance taken out abroad.
► Law No. 7609/2025 – The General National Budget for fiscal year 2026 is approved.
On December 31, 2025, the Executive Branch enacted Law No. 7609, approving the General National Budget ("PGN") for fiscal year 2026. The budget amounts to G. 149.6 trillion (equivalent to approximately USD 18.995 billion), representing an increase of 12.3% over the budget for fiscal year 2025. The macroeconomic projections on which the PGN is based estimate a 3.8% growth in Gross Domestic Product (GDP) and 3.5% inflation for 2026.
The PGN complies with the fiscal deficit ceiling of 1.5% of GDP, as established by the Fiscal Responsibility Law (Law No. 5098/2013). This fiscal discipline framework is relevant for taxpayers, as it defines the limits within which the State can assume spending and investment commitments.
In terms of taxation, the PGN Law contains provisions that directly impact taxpayers, particularly with regard to budgetary limits for the crediting of amounts for undue or excess payments, VAT refunds to non-profit entities ("ESFL"), and interest and surcharges arising from tax credit recovery processes. These budgetary limits represent the maximum amounts that the National Tax Revenue Directorate (DNIT) can credit during the fiscal year for the items indicated.
This is a budgetary measure that has been implemented every year since Law No. 5061/2013, which provided for it in Article 7, and Decree No. 850/2013. The overall limits represent the maximum total amount that the DNIT can credit for each item throughout the fiscal year, while the individual limits per taxpayer prevent a single taxpayer from monopolizing a disproportionate percentage of the available credits. This means that no taxpayer can represent a percentage of credits greater than that established, thus preventing one taxpayer from excluding the others.
If the total budget limits are reached during the fiscal year, the amounts pending credit are deferred to the following fiscal year without generating legal accessories. The area responsible for making the credits must correlatively record the resolutions that provide for them, for inclusion in the PGN for the following fiscal year.
In addition, the budget law contains other provisions of general interest, such as budget allocations by state institution, projected revenues, planned investments, and sources of financing. The complete document can be consulted on the website of the Ministry of Economy and Finance (www.mef.gov.py).
► DNIT General Resolution No. 43/2026 – The rotation system for External Tax Auditors is modified.
Through General Resolution No. 43/2026, dated January 30, 2026, the DNIT amended Article 12 of General Resolution No. 30/2019 —updated by RG DNIT No. 15/2024— which regulates Article 33 of Law No. 2421/2004 "On Administrative Reorganization and Fiscal Adjustment," referring to the Registry of External Tax Auditors ("AEI").
The amendment establishes a mandatory rotation rule for the signing auditor. Under the new wording, the auditor signing the External Tax Audit Report may not sign such a report for the same taxpayer for more than three (3) consecutive fiscal years. In order to sign opinions for the same taxpayer again, at least two (2) fiscal years must have elapsed since the last opinion was signed.
The taxpayer remains free to hire the AEI of their choice, provided that it is duly authorized by the Tax Administration. The restriction applies specifically to the signing auditor, not to the audit firm or company, which allows the contractual relationship with the firm to remain in force as long as a different signatory is appointed.
The established rotation will be calculated starting in fiscal year 2026, in accordance with the provisions of Article 2 of the resolution. This means that fiscal years prior to 2026 are not counted for the purposes of calculating the three consecutive years allowed.
This measure is in line with international auditing principles that promote auditor independence and periodic rotation as a mechanism to prevent conflicts of interest and strengthen the objectivity of opinions. For taxpayers subject to the external tax audit requirement—based on their annual turnover—it is advisable to plan in advance for the transition of the signing auditor in order to avoid inconveniences when filing the audited financial statements.
The resolution was signed by the National Director of Tax Revenue, Óscar Alcides Orué Ortíz, following a favorable opinion from the General Directorate of Legal Advice (Opinion DGAJ-CSJ-DTJ No. 15 of January 30, 2026).
► Binding Consultation No. 788 - Treatment of tax credits in the event of a partial spin-off.
The DNIT issued its response to a binding consultation made in the context of a corporate reorganization process. A company mainly engaged in livestock farming submitted a binding consultation to the DNIT to confirm whether, in the event of a partial spin-off, the accumulated tax credits could be transferred to the resulting companies in proportion to the assigned equity. Specifically, the Tax Administration was asked to rule on the possibility of transferring these credits up to the limit of the spun-off assets, allowing for their total or partial reorganization in the new entity.
The authority's conclusion was clear: in spin-off processes, VAT tax credits may be transferred to the successor companies in proportion to the net assets actually transferred with respect to the total net assets of the predecessor company. It was also established that the transferable amount may not exceed the value of the spun-off assets, which acts as a maximum limit. Thus, it is expressly recognized that spin-offs—as a form of corporate reorganization—enable the proportional transfer of tax credits.
To reach this conclusion, the Administration started from the recognition that spin-offs constitute a form of corporate reorganization, along with mergers and corporate transformations. Based on this understanding, it recalled that the VAT regime provides that, when transfers of assets occur as a result of a reorganization, the tax credit of the predecessor may be transferred to the successor in proportion to the net assets transferred. In turn, such transfers are exempt from tax, which reinforces the tax neutrality of the reorganization process.
► Binding Consultation No. 785 - Deductibility of life insurance taken out abroad.
Through a binding consultation process, a taxpayer subject to personal services income tax filed a binding consultation with the DNIT to clarify whether premiums paid for life insurance taken out abroad could be considered a deductible expense for tax purposes. The appellant argued that this expense should be allowed as deductible, on the understanding that it was related to the health concepts covered by the regulations.
The Administration concluded that expenses for life insurance taken out abroad are not deductible for IRP-SP purposes. This criterion is based on the fact that current regulations expressly limit the deductibility of expenses incurred outside the country to those exclusively related to education and health, categories that do not include life insurance.
To support this position, the authority recalled that the tax law allows the deduction of certain personal expenses, even when incurred abroad, provided that they are directly related to the taxable activity and correspond exclusively to education or health. The regulations also specify what is meant by these concepts, listing payments for professional fees, supplies, medicines, and other expenses directly related to these purposes.
In this context, the DNIT analyzed the legal nature of life insurance and emphasized that its main purpose is to cover risks associated with the death or survival of the insured, which differentiates it from health insurance. As it is not expressly provided for within the deductible concepts and cannot be assimilated to the health expenses defined by the regulations, the expenditure does not meet the requirements for deduction.
Buena fe, cumplimiento normativo y gestión responsable del empleador Asesoría legal a empresa del sector hotelero
En el marco de nuestra práctica en Derecho Laboral Empresarial, ejercimos la representación convencional de una empresa del sector hotelero, brindando asesoramiento legal orientado a garantizar el cumplimiento efectivo del régimen de protección a la maternidad, conforme al principio de buena fe que rige las relaciones laborales.
El caso se desarrolló en un contexto de estabilidad laboral reforzada por embarazo, lo que exigió una actuación especialmente cuidadosa, responsable y debidamente documentada, tanto en el plano preventivo como procesal.
Contexto del caso
Nuestra representada fue demandada en un juicio de nulidad de despido de mujer embarazada, en el cual la trabajadora alegó haber sido despedida verbalmente, solicitando judicialmente su reintegro inmediato y el pago de salarios caídos.
Desde el inicio, el eje de la defensa se centró en acreditar los hechos tal como ocurrieron, demostrando que no existió despido alguno, y que la empresa había actuado en todo momento conforme a la legislación laboral vigente, respetando el régimen de protección a la maternidad y el principio de buena fe.
I. Análisis del caso y estrategia procesal preventiva
Con carácter previo a la promoción de la demanda, la trabajadora se ausentó de su puesto de trabajo sin justificación suficiente. Ante dicha situación, y como expresión del deber de colaboración y diálogo que rige la relación laboral, recomendamos a la empresa intimar formalmente a la trabajadora mediante actas notariales, a fin de que justificara sus ausencias y se reintegrara a sus labores.
Estas intimaciones no tuvieron respuesta.
Paralelamente, la trabajadora promovió acción judicial solicitando como medida cautelar su reposición inmediata, afirmando haber sido despedida verbalmente.
El análisis objetivo de los hechos, respaldado por la documentación preventiva generada por la empresa, permitió acreditar lo siguiente:
Inexistencia de despido: se probó que la trabajadora había solicitado permiso para estudios médicos, pero no se reintegró a su puesto de trabajo en la fecha acordada.
Buena fe patronal debidamente acreditada: antes de recibir la demanda, la empresa intimó formalmente a la trabajadora para que justificara sus ausencias y retomara sus funciones, en cumplimiento de la normativa laboral paraguaya.
Inconsistencias objetivas entre lo alegado y la prueba presentada por la actora: la documentación aportada por la propia trabajadora coincidía con las fechas del permiso otorgado, lo que reforzó la posición defensiva de la empresa, respaldada además por actas notariales.
II. Medida cautelar de reintegro y actuación de la empresa
No obstante lo anterior, el Juzgado interviniente otorgó una medida cautelar de reintegro a favor de la trabajadora.
Lejos de cuestionar su cumplimiento, nuestra recomendación fue dar cumplimiento inmediato y efectivo a la orden judicial, reforzando la conducta de buena fe de la empresa y su respeto al régimen de protección aplicable.
En consecuencia, se llevó a cabo una Constitución Judicial en el local de la empresa hotelera, con el objetivo de formalizar el reintegro ordenado.
Durante dicha diligencia se verificó que:
La representación de la empresa ratificó su plena disposición al reintegro inmediato de la trabajadora.
La trabajadora no compareció ni justificó su incomparecencia, lo que imposibilitó la materialización del reintegro dispuesto judicialmente.
Este hecho resultó determinante para la correcta valoración del caso y para dejar constancia del comportamiento diligente y respetuoso del empleador.
Conclusión
Este caso demuestra que una defensa técnica sólida, basada en:
el principio de buena fe,
la documentación preventiva adecuada (contratos, recibos, actas notariales),
y el respeto estricto del régimen de protección a la maternidad, el Código del Trabajo y el Código Procesal Laboral,
permite gestionar adecuadamente conflictos laborales sensibles, evitando contingencias legales, económicas y reputacionales innecesarias.
Aunque el proceso no requirió llegar a una sentencia condenatoria para ser considerado un éxito, la actuación responsable del empleador y la asesoría legal preventiva brindada dejaron constancia del valor estratégico de una gestión laboral cuidadosa, documentada y alineada con el marco normativo vigente y con los estándares de protección a la maternidad.
MERCOSUR Common Market Group (“GMC”) Resolutions No. 12/24 and No. 15/24 are incorporated into the national legal system, updating the NCM and the AEC.
Decree No. 4808/2025
October 23, 2025
MERCOSUR Trade Commission Directive No. 130/24 is incorporated into the national legal system.
Decree No. 4809/2025
October 23, 2025
MERCOSUR GMC Resolution No. 14/23 on the use of starches in very high moisture cheeses is incorporated.
Decree No. 4810/2025
October 23, 2025
MERCOSUR GMC Resolution No. 48/23 on provisions for metal containers, coatings, utensils, lids, and equipment in contact with food is incorporated.
Decree No. 4811/2025
October 23, 2025
MERCOSUR GMC Resolution No. 22/24 is incorporated, with amendments to the NCM and AEC, and on the allocation of food additives for food category 1.
General Resolution No. 37/2025
October 17, 2025
Procedural deadlines in customs administrative proceedings are suspended due to office relocation.
Binding Consultation No. 752/2025
October 2025
How to document the assignment of credits and their subsequent collection for tax purposes.
Binding Consultation No. 757/2025
October 2025
Tax treatment of Transparent Legal Structures ("EJT").
NOVEMBER – 2025
Regulation
Date
Content
General Resolution No. 39/2025
November 2025
The customs administrations authorized to allow the entry of imported used vehicles are modified.
General Resolution No. 40/2025
November 19, 2025
The procedure for printing the Detailed Customs Declaration is established as of January 1, 2026.
Binding Consultation No. 668
January 2025
Restrictions on the importation for consumption of raw materials under the Pure Maquila regime.
DECEMBER – 2025
Regulation
Date
Content
Decree No. 5181/2025
December 23, 2025
The real estate tax values for the tax base of the real estate tax and its surcharges are set for the 2026 fiscal year.
General Resolution No. 41/2025
December 24, 2025
Mandatory adherence to the National Integrated Electronic Invoicing System ("SIFEN") is established for government suppliers.
General Resolution No. 42/2025
December 24, 2025
The deadline for the application of penalties in the Cargo Management System is extended.
OCTOBER – 2025
► Decree No. 4754/2025 – MERCOSUR GMC Resolutions No. 12/24 and No. 15/24 are incorporated into the national legal system.
The Executive Branch issued Decree No. 4754/2025, incorporating GMC Resolutions No. 12/24 and No. 15/24 into the national legal system, which update the MERCOSUR Common Nomenclature ("NCM") and its corresponding Common External Tariff ("AEC").
The decree fully incorporates these adjustments at the national level, allowing for their immediate application in both import operations and related customs procedures.
The decree introduces changes to several tariff headings, notably:
1. Revision of codes related to the chemical and industrial sector: Multiple subheadings in Chapter 39, corresponding to acrylic polymers and copolymers, are deleted and reorganized to bring them into line with the classification approved by MERCOSUR. Some subheadings are eliminated, while others are relocated or redefined based on more precise technical criteria.
2. Adjustments to the classification of pigments and dyes: Within Chapter 32, the subheadings referring to zirconium-based pigments and suspensions used in ceramic inkjet printers are being reorganized, incorporating new descriptions that allow for more accurate classification.
3. Changes in the classification of agri-food products: In Chapter 7, specifically with regard to the subheading for garlic, the reference to "garlic powder" is replaced by a broader classification — simply "garlic" — bringing this category into line with the amendments to the regional protocol.
4. Update of codes in the metals and machinery sector: The Resolution also modifies the classification of roller chains and certain electrical components, such as reactance coils. These modifications ensure that the description of goods matches regional standards and avoids divergent interpretations at the border.
In addition to incorporating the new MERCOSUR Resolutions, Decree 4754/2025 partially updates the annexes to Decrees No. 6897/2022 and No. 6898/2022, which regulate the national list of exceptions to the AEC and the tariff regime for MERCOSUR automotive and sugar products. These amendments seek to maintain consistency between local regulations and the new regionally approved classifications, avoiding duplication or contradictions in the current tariff annexes.
► Decree No. 4808/2025 – MERCOSUR Trade Commission Directive No. 130/24 is incorporated into the national legal system.
The Executive Branch issued Decree No. 4808/2025, which introduces adjustments to the AEC and the NCM to bring national regulations into line with recent decisions by the bloc. These amendments respond to the ongoing process of tariff harmonization within MERCOSUR, ensuring technical consistency, legal certainty, and predictability in foreign trade operations.
The decree formally incorporates GMC Resolution No. 27/24, which modifies various subheadings of the NCM and updates the tariffs applicable to certain goods, mainly within the chapters classified as "other products." Likewise, specific adjustments are introduced to the tariff annexes established by Decrees No. 6897/2022 and No. 6898/2022, which regulate the National List of Exceptions to the AEC and the tariff regime for automotive and sugar goods.
Decree 4808/2025 incorporates new descriptions and restructuring of tariff positions, allowing for a more accurate classification in line with technological advances and market changes. The update also harmonizes the rates applicable to various NCM codes, ensuring uniformity of tariffs within the bloc and avoiding border discrepancies between the Member States.
The annex contains the new specific rules for sectors as diverse as: a) chemicals and plastics, adjusting the origin requirements for numerous chemical compounds, plastics, and their manufactures; b) textiles and clothing, establishing the conditions for yarns, fabrics, and garments; c) machinery and equipment, updating the rules for electronic components and machinery for various industries; and d) various agricultural and industrial products.
► Decree No. 4809/2025 – MERCOSUR GMC Resolution No. 14/23 on the use of starches in very high moisture cheeses is incorporated into the national legal system.
Decree No. 4809/2025 incorporates an important MERCOSUR technical regulation on food. GMC Resolution No. 14/23, which establishes the "MERCOSUR Technical Regulation on the use of starches in very high moisture cheeses," is incorporated into the national legal system.
The regulation establishes the permissibility of the use of starches in certain dairy products, clearly and specifically defining the conditions under which this is possible:
Products affected: Cheeses with a moisture content greater than or equal to 55.0 g/100 g.
Type of cheese: Applies to cheeses that have been heat-treated and that, at the time of packaging, take the shape of their own container or wrapping.
Permitted ingredients: The use of starches and modified starches is permitted.
Maximum limit: The maximum proportion of starches allowed is 1% (m/m) of the final product.
► Decree No. 4810/2025 – MERCOSUR GMC Resolution No. 48/23 on provisions for metal containers, coatings, utensils, lids, and equipment in contact with food is incorporated into the national legal system.
Decree No. 4810/2025 incorporates MERCOSUR GMC Resolution No. 48/23 into the Paraguayan legal framework. This measure introduces significant adjustments to the MERCOSUR Technical Regulation on provisions for metal containers, coatings, utensils, and equipment that come into direct contact with food.
The most relevant change is in the list of metals and alloys permitted for the manufacture of equipment (such as tanks, silos, and pipes) used in the food industry. The use of stainless steel, aluminum alloys, iron, and cast steels for the processing, storage, and transport of dry foods (such as rice, cereals, legumes, and others) and tubers is explicitly confirmed.
The regulation also details the classification of tinplate (a common material for cans and containers), distinguishing between tinplate without polymer coating and tinplate with internal polymer coating, whether total or partial. On the other hand, the passivation process has been updated, specifying that it can be carried out with compounds of chromium, manganese, titanium, tin, and/or zirconium and their respective oxides or inorganic salts.
The industry should take note of the transition period established by the regulation. A period of 180 days is set for companies to comply with the new requirements, counted from the date of publication of the decree.
► Decree No. 4811/2025 – MERCOSUR GMC Resolution No. 22/24 is incorporated into the national legal system, with amendments to the NCM and the AEC, and on the assignment of food additives and processing aids for food category 1.
The Executive Branch issued Decree No. 4811/2025, incorporating amendments to the NCM and the AEC, pursuant to GMC Resolution No. 22/24. With this update, the country continues to adapt its tariff structure to the changes adopted in the bloc, ensuring the technical consistency necessary for the functioning of the customs union and providing greater legal certainty to foreign trade operators.
The regulations included in Decree No. 4811 apply directly to Food Category 1 - Dairy Products, focusing on the following subcategories: (i) Milk Powder and Cream Powder, establishing or modifying the lists of permitted additives and adjuvants; (ii) Fermented Milks, including yogurts and other fermented dairy products; and (iii) Cheeses, regulating the use of additives and adjuvants in the production of different types of cheeses.
The incorporated Resolution introduces adjustments to the description and structure of various NCM subheadings. The decree adopts these modifications in their entirety, replacing the previous version of the NCM in force in Paraguay. In addition, adjustments are introduced to the tariff annexes established by Decrees No. 6897/2022 and No. 6898/2022.
► General Resolution No. 37/2025 – Suspension of procedural deadlines in customs administrative proceedings.
Through General Resolution No. 37/2025, dated October 17, 2025, the National Tax Revenue Directorate ("DNIT") ordered the suspension of procedural deadlines in administrative proceedings before the Administrative Proceedings Coordination Unit (Departments 1 to 4) of the General Directorate of Customs Legal Affairs, during the period from October 21 to 24, 2025. The measure was due to the physical relocation of those offices to the DNIT Litoral Building (5th floor). The deadlines were automatically resumed on the following business day.
► Binding Consultation No. 752/2025 – How to document the assignment of credits.
The DNIT clarified how, from a tax perspective, credit assignment transactions between corporate income tax (IRE) taxpayers should be documented, as well as the treatment applicable to the subsequent collection of such credits by the assignee. In particular, questions were raised regarding the issuance of receipts, the reporting of income for Value Added Tax ("VAT") purposes, and the tax impact for both the assignor and the assignee, especially when the assignment is made at a discount and the collection includes interest or other ancillary items.
The Tax Administration concluded that the assignment of receivables, in itself, is exempt from VAT and must be documented by the assignor issuing an invoice, recording the amount assigned as an exempt transaction and reflecting any discount granted on the same receipt. From the IRE perspective, the income obtained by the assignor constitutes taxable income, with the costs associated with the transaction being deductible. For its part, the transferee must recognize the gain derived from the discount obtained as taxable income and document the collection of the credit by means of an invoice, adequately differentiating the amount of the credit acquired—exempt from VAT—from interest or other items that are taxable.
With regard to the subsequent collection of the credit, it is clarified that the assignee is responsible for issuing the corresponding invoice, even if the credit has been previously acquired through a documented assignment. On this point, it is essential to distinguish between the concepts involved: the collection of the assigned capital remains exempt from VAT, while interest, surcharges, commissions, or other accessories accrued subsequently constitute a provision of services and, consequently, are taxed at the general tax rate.
► Binding Consultation No. 757/2025 – Tax treatment of EJT.
In response to a binding consultation issued in October 2025, the DNIT established its position on the tax treatment of EJT. The consultation arose from questions raised regarding the tax treatment applicable to EJT, in particular to Equity Investment Funds, considering their nature as vehicles with a neutral tax effect on the IRE. In this context, clarification was required as to whether such tax neutrality also implied exemption from certain formal obligations, such as the filing of tax returns, financial statements, tax audits, bookkeeping, issuance of tax receipts, disclosure of VAT transactions, and treatment with respect to the Dividend and Profit Tax ("IDU").
The Tax Administration concluded that, although Transparent Legal Structures are not subject to IRE on their own behalf for the income they intermediate—which must be attributed to their beneficiaries—this does not exempt them from complying with the formal obligations provided for in current regulations. Consequently, EJT are required to file IRE tax returns, prepare financial statements, undergo tax audits when they exceed the legal thresholds, keep tax books, issue named sales receipts, properly report their transactions on the VAT form, and correctly apply the IDU regime only in the cases expressly provided for.
To reach this conclusion, the tax authority starts from the legal definition of EJT as instruments with a neutral tax effect on the IRE, clarifying that such neutrality is limited exclusively to the material aspect of the tax, without extending to formal obligations. Thus, even when no tax is payable, the regulations require the filing of an IRE tax return and the preparation of financial statements simply because they are registered in the general tax regime.
With regard to tax audits, it is reaffirmed that the obligation is determined exclusively on the basis of the level of annual turnover, regardless of the legal nature of the taxpayer or the tax actually determined. With regard to bookkeeping, a distinction is made between the accounting books required by commercial law and the tax books, which are mandatory in all cases.
With regard to the issuance of tax receipts, the obligation to document transactions is confirmed, noting that, in the case of investment funds subject to anti-money laundering regulations, the issuance of unnamed invoices is not appropriate, and counterparties must be properly identified.
In the area of VAT, the criteria for reporting exempt transactions and purchases related to such transactions are specified, clearly establishing the boxes that must be used in the tax return to reflect both exempt income and tax credits computable as cost.
Finally, with regard to the IDU, it is clarified that EJT are only subject to this tax when they receive profits or dividends as partners or shareholders of another generating entity and subsequently distribute them to their beneficiaries. Outside of this specific case, other income generated by these structures is not subject to the IDU and must be taxed, where applicable, at the level of the beneficiaries in accordance with the corresponding tax.
NOVEMBER – 2025
► General Resolution No. 39/2025 – Establishes the customs administrations for the entry of imported used vehicles to carry out the controls and procedures prior to customs clearance for importation.
Through General Resolution No. 39/2025, the DNIT introduced a specific amendment to General Resolution No. 24 of January 31, 2025, which established the specific customs administrations for the entry of imported used vehicles. The main objective of these procedures at the point of entry is to ensure compliance with prior controls, especially those relating to gas emissions.
The substantial change focuses on Article 2 of the original regulation. In essence, Resolution 39/25 grants discretionary power to the General Customs Administration ("GGA"). The GGA may now establish, on an exceptional basis, the authorization of Customs Administrations other than those already established for the control of used vehicles. This exception mechanism will be activated as long as two fundamental requirements are met:
(a) There must be a formal request submitted by the importer; and (b) prior approval from the competent technical area of the Ministry of Environment and Sustainable Development (“MADES”) is required.
The documentation must be submitted through the Single Window for Importers ("VUI"); this will also be used to receive notification of the results of the examinations carried out by the various institutions, such as MADES.
► General Resolution No. 40/2025 – Establishes the procedure for printing the Detailed Customs Declaration as of January 1, 2026.
Through General Resolution No. 40/2025, dated November 19, 2025, the DNIT established the new procedure for printing the Detailed Customs Declaration for Import or Export ("DDA").
As of January 1, 2026, the DDA will be available for printing directly from the DNIT computer system, only in cases where paper printing is required.
In this regard, Resolution DNA No. 41/2006 will be repealed as of January 1, 2026.
► Binding Consultation No. 668 – Restrictions on the importation for consumption of raw materials for subsequent processing and sale in the local market under the Pure Maquila regime.
Through Binding Consultation No. 668, issued in January 2025, the DNIT has provided essential clarification for companies operating under the Pure Maquila Regime, specifically regarding restrictions on maquiladoras importing raw materials for processing and subsequent sale on the Paraguayan market (IC04).
In this regard, the DNIT has indicated that imports of raw materials by maquiladoras for processing and sale in the local market are subject to strict compliance with Maquila regulations and are subject to authorization by the National Council of Maquila Export Industries ("CNIME").
Even if the import is initially made under a consumption regime (IC04), the final destination and the company's regime (Pure Maquila) require compliance with the specific rules of Law No. 1064/1997.
The DNIT emphasized that sales of finished products on the domestic market cannot exceed 10% (ten percent) of the total volume exported by the company in the last year. In addition, they must maintain the same controls and quality standards that apply to their export products.
Regarding the replacement of the regime and authorization, the DNIT stated that a maquiladora company that wishes to sell goods on the domestic market, entered under the Temporary Maquila Import Regime, must request the replacement of the regime with another Definitive Import regime. This request must be submitted to the CNIME and comply with all the requirements and procedures set forth in the Chapter on Approval Procedures and Appeals.
Applicable taxation: For local sales, the company must pay the applicable taxes for the nationalization of raw materials, taking as a reference the date of numbering of the temporary import shipment, and pay all internal taxes levied on such sales. The tax authority will establish the profitability coefficient for the payment of income tax on the percentage that will be sold on the domestic market.
In summary, even if an import for consumption is proposed, the "Pure Maquiladora" status subjects the company to a specific regulatory framework that requires prior management and authorization by the CNIME, in addition to the applicable taxes for the nationalization of raw materials.
DECEMBER – 2025
► Decree No. 5181/2025 – Setting the real estate tax values for the tax base of the real estate tax and its surcharges for the 2026 fiscal year.
Through Decree No. 5181/2025, the Executive Branch set the real estate tax values established by the General Directorate of the National Cadastre Service (“DGSNC”) of the Ministry of Economy and Finance, which will serve as the tax base for determining real estate tax and its surcharges for the 2026 fiscal year.
The adjustment represents a 4.1% increase in real estate values for both urban and rural properties, based on the year-on-year change in the CPI at the end of October 2025, as reported by the Central Bank of Paraguay.
It is important to remember that the amount of the tax is determined by applying the corresponding rates (normally 1%) to the tax valuation of the properties established by the DGSNC (tax base), which is made up as follows:
Urban properties: Land value (m² of the property per G/m²) plus building value (m² of the buildings per G/m²). The G/m² is determined by the type of pavement with the highest value of the streets adjacent (fronts) to the property for the land value, and by the construction category for the buildings.
Rural properties Land value (hectare ("ha") of the property per G/ha). The tax valuation of each district is determined according to its opportunity cost (distance to urban centers and accessibility) and the predominant soil type, according to the categories indicated in the decree.
It also provides, among other things, for the valuation of properties that change from urban to rural category and vice versa, the procedure for the 50% exemption from tax on rural properties with forestry priority or with real rights to forest land, and the discount for rural properties with unproductive areas that differ from the type of soil in their district.
For property owners in the capital, the most significant change is the creation of Urban Zone 16 (ZU16), which specifically covers the Historic Center of Asunción. This measure, coordinated with the Municipality of Asunción, seeks to encourage urban revitalization and heritage preservation through tax values appropriate to the current economic reality of this sector.
The amount of tax payable to the municipality can be consulted on the DGSNC website, in the municipalities section, property tax settlement section, by selecting the department of residence, the district, and the cadastral nomenclature of the property (register or current account).
► General Resolution No. 41/2025 – Electronic invoicing is made mandatory for government suppliers.
Through General Resolution No. 41/2025, the DNIT established a new mandatory framework for joining the SIFEN. This regulation specifically targets taxpayers who formalize contractual relationships with public sector agencies.
As of January 2, 2026, any taxpayer who signs a contract as a supplier, contractor, or consultant with the entities mentioned in Law No. 7021/2022 on Public Procurement and Contracting will be automatically required to join SIFEN. The deadline for complying with this transition is immediate, with membership becoming effective on the day following the signing of the respective contract.
A key aspect of this resolution is that the obligation to operate under the electronic system persists even if the taxpayer subsequently loses their status as a supplier or consultant to the State. In addition, the regulation clarifies that this requirement takes precedence over previous implementation schedules; if a taxpayer had a later date of adherence set by another regulation but signs a public contract before that deadline, the obligation is automatically brought forward by at least one point of issuance.
It is important to note that contracts for the provision of personal services regulated by civil service laws are exempt from this provision. For the rest of those affected, the resolution contemplates the possibility of requesting a one-time exceptional extension for electronic issuance, which will be subject to technical analysis by the tax authority after the submission of the corresponding documentation.
With the entry into force of this resolution, Article 7 of General Resolution DNIT No. 21/2024 is repealed, thus unifying the criteria and deadlines for all actors involved in public procurement, with a view to strengthening traceability and transparency in the management of State resources.
► General Resolution No. 42/2025 – The deadline for the application of sanctions in the Cargo Management System is extended.
Through General Resolution No. 42/2025, the DNIT extended the adaptation period for the implementation of the new Cargo Management System. This measure modifies what was originally established in DNIT General Resolution No. 04/2024, specifically with regard to the Advance Electronic Transmission of Air Cargo Manifests ("TEMA").
The deadline for the application of penalties for violations related to this system is extended until July 31, 2026. This extension responds to the technical complexity involved in the transition to the new customs processes, recognizing that economic operators require a reasonable amount of time to adjust their internal procedures without the risk of facing premature fines during this learning stage.
By postponing the penalty stage, the DNIT seeks to enable the Technology and Customs Processes Directorates to better coordinate operational mechanisms, allowing any errors arising from the novelty of the system to be analyzed more thoroughly before determining the existence of a violation.
The Ministry of Public Works and Communications (MOPC) announced the confirmation of the construction of the Southwest Corridor, which will connect the departments of Ñeembucú and Misiones.
Renewable Energy Law
December 11, 2025
The Executive Branch enacted Law No. 7599/25, “On the Modernization of the Regime Regulating and Promoting Electric Power Generation from Non-Conventional, Non-Hydraulic Renewable Energy Sources.”
Infrastructure | Road Corridor
December 16, 2025
The Ministry of Public Works and Communications (MOPC) announced the complete renovation of Gervasio Artigas Avenue.
Mobility | Transport Law
January 7, 2026
The Executive Branch enacted Law No. 7617/26, “Establishing the Governing Authority for Land Transport and Modifying and Expanding the Provisions of Law No. 1590/00.”
Energy | New Consumption Groups
January 16, 2026
The Executive Branch enacted Decrees No. 5306/26, “Adopting the Establishment and Development of Convergent Industries as a Sectoral Public Policy, Creating the Bi-Ministerial Commission for the Accreditation of Convergent Industries and the Convergent Industries Consumption Group, Establishing Applicable Electricity Tariffs, and Repealing Decrees No. 7551/2017, No. 6371/2016, and No. 7406/2011”; and No. 5307/26, “Including 'Power to X' initiatives within the Sectoral Public Policy for Convergent Industries established in Decree No. 5306 of January 16, 2026, Creating the Consumption Group for 'Power to X' Industries — including energy vectors and raw materials produced with energy — and Establishing the Applicable Electricity Tariffs.”
Public Procurement
January 22, 2026
The National Directorate of Public Procurement issued Resolution No. 195/2025, “Establishing maximum deadlines for the communication of tenders, awards, and contracts affecting procedures involving the 2026 General Budget (PGN 2026).”
More Information:
Infrastructure | Public Tender for the Construction of the Southwest Corridor
The Ministry of Public Works and Communications (MOPC) announced the confirmation of the construction of the Southwest Corridor (the “Project”), which will connect the departments of Misiones and Ñeembucú. The scope of the Project includes the following works:
Construction of 154 km of new roads;
25 km of urban crossings;
Asphalt paving of departmental roads No. 77 and 79;
Intervention of 111 km of National Route PY 20; and,
Improvements to the access road to the town of Cerrito.
The Project will connect the towns of Yabebyry, Laureles, Cerrito, Villalbín, Mayor Martínez, and Pilar.
The estimated value of the Project is Gs. 2.270.700.000.000 (USD 300.000.000), of which USD 243 million will be financed by the Japan International Cooperation Agency (JICA) and USD 60 million by the Paraguayan State. The loan is currently pending approval by the National Congress.
To date, the regulatory framework under which the project will be tendered has not been confirmed. However, MOPC authorities have reported that the tender is expected to be published in 2026.
For more information regarding the Project, please click on the following link.
Renewable Energy | Enactment of Law No. 7599/25 on Electric Power Generation from Non-Conventional, Non-Hydraulic Renewable Energy Sources
On December 11, the Executive Branch enacted Law No. 7599/2025, “On the Modernization of the Regime Regulating and Promoting Electric Power Generation from Non-Conventional, Non-Hydraulic Renewable Energy Sources” (“Law 7599”).
This Law repealed Law No. 6977/2023, which previously regulated the generation and commercialization of non-conventional, non-hydraulic renewable energy. Law 7599 introduces significant amendments to the energy legal framework. Among the most relevant, we highlight:
Tariff Law 7599 establishes that the “NCRE Reference Tariff” will be set annually by the enforcement authority1 following a technical report from ANDE, which must consider precedents, relevant data, and any other available information. Thus, Law 7599 replaces the criteria of Law 6977/23, which calculated the NCRE Reference Tariff based on the average generation cost.
Direct Sales Between Private Parties: La Ley 7599 establece por primera vez la posibilidad de que Cogeneradores y Autogeneradores puedan vender sus excedentes de producción a privados mediante la incorporación de la figura del “Gran Consumidor”. El Gran Consumir es aquel que tenga una demanda ≥ a 30 MW.
Type of Generation: The distinction between interruptible and non-interruptible generation sources is suppressed, thereby eliminating any differentiation in the application of the NCRE Reference Tariff based on the type of generation.
Extension of License and Contract Terms: The validity of licenses and contracts is extended from 15 to 30 years, strengthening regulatory predictability and project bankability.
New Trust: A management trust is created to administer the resources designated for payments to Generators.
Tax Incentives: Licensees are granted access to the incentives provided under Law No. 523/1995 on Free Trade Zones, a benefit not previously included in Law 6977.
For the effective implementation of Law 7599, the enactment of its regulatory decree is still required to establish the operational and procedural aspects of the regime. The decree is expected to be enacted during the first quarter of 2026.
To access the full text of Law 7599, please click on the following link.
Infrastructure | Renovation of Gervasio Artigas Avenue
On December 16, 2025, the Ministry of Public Works and Communications (MOPC) announced the project for the complete renovation of Gervasio Artigas Avenue, one of Asunción’s main urban arteries. The MOPC indicated that the project has been submitted to the Ministry of Economy and Finance (MEF) for the corresponding authorizations.
The main aspects of the project include:
Estimated Start and Completion Dates: Project execution is expected to begin in late 2026 and reach completion by mid-2028.
Legal Framework: Law No. 5074/13 “Turnkey”.
Financing: To be provided by the awarded contractor.
Project Value: USD 35 million.
Scope of Works: Full renovation of the rigid pavement, undergrounding of low and medium voltage grids and telecommunications lines, drainage works and bridges, new traffic signaling, modern lighting, and landscaping with native species.
Status The tender is scheduled to be launched during the first quarter of 2026, with the award estimated for June or July.
For more information regarding this project, please click on the following link.
Mobility | Enactment of the Public Transport Reform Law
On January 7, 2026, the Executive Branch enacted Law No. 7617/26, “Establishing the Governing Authority for Land Transport and Modifying and Expanding the Provisions of Law No. 1590/00” (“Law 7617”).
Among the main updates introduced by Law 7617, we highlight the following:
Operational Structure
The MOPC will grant concessions for the provision of Metropolitan Public Transport Services through public tenders.
Metropolitan public transport services must include: (i) fleet provision contracts, (ii) infrastructure provision contracts, (iii) operation within functional units, and (iv) complementary services necessary for operation.
The MOPC is authorized to tender these services either separately or jointly. Fleet provision, fleet operation, and complementary service contracts will be granted for terms of up to 15 years; infrastructure provision contracts will be granted for terms of up to 20 years.
For the resolution of disputes between the concessionaire and the contracting authority, the parties may agree to arbitration.
Revenues
The user fare will be established by the Paraguayan Executive Branch, based on a proposal from the MOPC.
Remuneration may combine different factors, such as the number of passengers transported, mileage covered, fleet size, yard area and services, technology availability, service levels, and performance indicators (e.g., scheduled frequency, regularity).
Remuneration to providers will be adjusted according to polynomial price variation indices, which will be defined in the bidding terms and conditions.
Guarantees | Financing and Cash Flow
A Management Trust for the Financing of the Public Passenger Transport Service is created, with the Financial Development Agency acting as the trustee and the MOPC as the trustor.
To guarantee the sustainability of the trust, the MOPC, in coordination with the MEF, must provide coverage for firm liabilities for a minimum period of 12 months.
Revenue from ticket sales will be transferred daily to the trust, which will pay the providers according to the instructions issued by the MOPC.
The administration, distribution, management, and execution of the trust's financial resources will be subject to oversight.
Other Provisions
The State, within the framework of public bidding processes, may acquire bus fleets and infrastructure intended for metropolitan public passenger transport services. These assets may be put into service through leasing, bailment, usufruct, fiduciary mandates or management trusts, financial leasing, etc. In the case of buses featuring new technologies (such as electric or hybrid vehicles), direct agreements for pilot tests may be signed for limited periods.
A special regime is created for assets intended for public transport services, including a registry and rules for their decommissioning. These assets enjoy special protections: (i) assets assigned to the service are exempt from judicial pursuit by the provider's creditors, except for the financier of said assets; and (ii) in the event of a foreclosure by the financier, the assets will remain operational, and the same remuneration mechanisms received by the original provider will apply.
Failure to comply with payment obligations will result in the issuance of debt certificates by the MOPC, which shall be considered enforceable titles.
The full text of Law 7617 is available by clicking on the following link.
Energy | Creation of New Consumption Groups for Convergent Industries
On January 16, 2026, the Executive Branch enacted Decrees Nº 5306/2026 and Nº 5307/2026, introducing a new public policy framework aimed at fostering the establishment and development of energy-, technology-, and innovation-intensive industries in Paraguay.
Decree No. 5306/2026 (“Decree 5306”) establishes the development of so-called Convergent Industries as a sectoral public policy. This concept encompasses high-tech productive activities that use stable and renewable electricity as a critical input for value creation, including High-Performance Computing (HPC) infrastructure, Artificial Intelligence, cloud services, advanced manufacturing processes, and other energy-intensive industrial transformations. Decree 5306 creates a new electricity consumption group for these industries, applicable to various voltage levels (500, 220, 66, and 23 kV), with tariffs denominated in U.S. dollars and a horizon of up to 15 years, subject to update mechanisms.
As part of the same scheme, Decree 5306 creates a Bi-Ministerial Commission composed of the Ministry of Industry and Commerce and the Ministry of Information and Communication Technologies. This commission will be responsible for accrediting companies that qualify as Convergent Industries based on the submission of a “Productive Linkage Plan” aimed at maximizing local economic and technological impact.
Decree No. 5307/2026 (“Decree 5307”) complements Decree 5306 by introducing specific treatment for Convergent Industries categorized as “Power-to-X.” These include projects that convert renewable energy into energy vectors and raw materials such as hydrogen, ammonia, methanol, synthetic fuels, and others. Decree 5307 formally incorporates these ventures into the Convergent Industries regime and creates a differentiated consumption group for these projects, provided they operate in Very High Voltage (220 kV). Similar to Decree 5306, Power-to-X projects will also be subject to U.S. dollar-denominated tariffs with a projected duration of up to 15 years. Unlike the general regime, the Ministry of Industry and Commerce acts here as the sole enforcement authority for the accreditation and authorization of these projects.
Both decrees align with the objectives of the Paraguay 2050 National Development Plan and an investment attraction strategy based on leveraging the country's comparative energy advantage, promoting higher value-added activities, know-how transfer, and integration into global productive chains.
From a practical perspective, the framework is still in its initial implementation phase. The adjustment of the tariff structure by ANDE and compliance with the administrative deadlines set forth in the decrees will be necessary steps. However, the full operability of the new regimes will depend on complementary regulations and the materialization of specific projects — processes that will reasonably take time.
Nonetheless, Decrees 5306 and 5307 represent a clear policy signal toward industrial and energy development in high-value projects. While significant challenges remain regarding implementation and institutional coordination, they constitute a positive step in strengthening Paraguay's attractiveness as an investment destination in key sectors such as energy, technology, and high-tech industries.
Maximum Deadlines for Notifying the National Directorate of Public Procurement of Procedures Involving the 2026 General National Budget
On January 22, 2026, the National Directorate of Public Procurement (NDPP) issued Resolution No. 195/2025which mandates that procuring entities must notify all procedures that partially or fully involve the budget for the 2026 fiscal year, regardless of the source of financing.
In particular, the resolution establishes that tenders, awards, contracts, their corresponding amendments, and any procedures subsequent to the issuance of the procurement code must be reported to the NDPP in accordance with the deadlines established in the Annex of the Resolution.
The NDPP will not issue procurement codes nor disseminate files through the Public Procurement Information System that do not comply with the deadlines established in this Resolution.
Other news:
Suspension and Cancellation of Relevant Tenders
The National Directorate of Public Procurement declared the suspension and the cancellation of the following tenders, respectively:
International Public Tender ID No. 459961 for the design and construction of drinking water and sanitation works in the Mariano Roque Alonso basin (approximately USD 142.000.000).
International Public Tender ID No. 470438 for the design and execution of the hydro-electromechanical rehabilitation and modernization of the Acaray-Yguazú Hydroelectric Complex (approximately USD 82.000.000).
Through Resolution 47/2026, the Ministry of Environment and Sustainable Development (“Mades”) established the creation of the National Registry of Mitigation Projects (the “Registry”), introducing a mandatory registration requirement for projects that intend to generate or have generated carbon credits in Paraguay.
This Registry constitutes a provisional record that would enable Mades to collect, organize, and validate information regarding mitigation projects. Resolution 47/2026 further provides that registration in this Registry would allow for subsequent registration in the National Carbon Credit Registry established under Law 7190/2023 on Carbon Credits.
Key points to consider include:
(i) Projects already submitted to a standard administrator must be registered by March 15;
(ii) Future projects must register before initiating the certification process with the relevant standard administrator;
(iii) The official registration fee amounts to 150 minimum daily wages (≈USD 2.6k);
(iv) Any fundamental modification to a project must also be reported;
(v) Failure to comply with the indicated deadlines may result in the initiation of administrative proceedings against the infringing party, potentially leading to warnings, disqualification, or fines.
Mades considers that the creation of the National Registry of Mitigation Projects represents a step forward toward the awaited implementation of Law on Carbon Credits.
La Dinavisa emitió la Resolución Nro. 488/2025 que reglamenta cuáles son los productos de uso medicinal derivados del cannabis.
Juegos | Licitaciones para Concesiones
05/02/2026
La Conajzar emitió la Resolución Nro. 28/2026 que establece el calendario del llamado a licitación pública para la concesión de la explotación de la “quiniela””.
Resolución Dinapi Nro. 609/2025
2/11/2025
“Por la cual se aprueba el Reglamento General Técnico Registral del Departamento de Actos Jurídicos de la Dirección General de Propiedad Industrial (DGPI)”.
Resolución Dinavisa Nro. 047/2026
11/02/2026
“Por la cual se establece una Unidad Estratégica de Trabajo para la incorporación de inteligencia artificial en los procesos regulatorios del sector sanitario”.
More information:
Salud | Nuevo régimen para uso medicinal del cannabis
El pasado 19 de diciembre de 2025 la Dirección Nacional de Vigilancia Sanitaria (“DINAVISA”) aprobó la Resolución Nro. 488 (“Resolución 488”) que establece un plan piloto excepcional y temporal mediante el cual reglamenta el uso de productos medicinales derivados del cannabis. La Resolución 488 autoriza el uso de combinaciones de Tetrahidrocannabinol (“THC”), Cannabidiol (“CBD”) y otros cannabinoides para pacientes con necesidades urgentes de salud.
El objetivo principal de la nueva regulación es facilitar el acceso seguro y controlado a medicamentos derivados del cannabis sin la necesidad de un registro sanitario previo, basándose en una declaración de «necesidad excepcional para la salud pública» emitida por el Ministerio de Salud.
Este plan busca, además, desarrollar evidencia científica local y promover la industrialización controlada en Paraguay, asegurando que los productos cumplan con estándares de calidad y trazabilidad total.
Patologías y Condiciones Médicas Admitidas
La resolución especifica una lista de condiciones médicas que pueden ser tratadas con estos productos combinados (THC/CBD), siempre bajo la decisión y supervisión de un médico especialista.
Entre las condiciones médicas con acceso a estos productos, se citan: (i) el dolor crónico, (ii) la esclerosis múltiple; (iii) tratar efectos adversos derivados de la quimioterapia; (iv) los trastornos neurológicos; y, otras condiciones tales como la pérdida de apetito en pacientes con VIH/SIDA o cáncer, así como cualquier otra patología que el médico especialista considere necesaria bajo su criterio profesional.
Requisitos para la Producción y Comercialización
Para garantizar la seguridad del paciente y el rigor científico, solo las empresas que cumplan con el estricto ecosistema regulado pueden participar en este plan. La supervisión recae en tres pilares institucionales:
Dirección Nacional de Vigilancia Sanitaria (“DINAVISA”): Como autoridad principal de aplicación, es la encargada de otorgar la «Licencia de Producción Controlada«. Los laboratorios autorizados tienen la obligación de informar directamente a esta institución sobre cualquier reacción adversa o efecto secundario reportado por los usuarios.
Servicio Nacional de Calidad y Sanidad Vegetal y de Semillas (“SENAVE”): Toda la materia prima vegetal debe provenir obligatoriamente de semillas certificadas por esta institución e inscritas en el Registro Nacional de Cultivares. Además, coordina con DINAVISA la autorización del cultivo y manejo de las plantas.
Secretaría Nacional Antidrogas (“SENAD”): Actúa como el organismo de fiscalización y control de seguridad. Su rol es ejercer el control administrativo y operativo para evitar el desvío de sustancias, trabajando de forma coordinada en la trazabilidad de la producción e industrialización.
Los laboratorios interesados en participar deben gestionar sus solicitudes directamente ante la DINAVISA. Es importante destacar que, según la Resolución 488, una misma entidad sí puede actuar como productora y comercializadora a la vez; para ello, se requiere una única Licencia de Producción Controlada, la cual habilita legalmente al titular tanto para la producción como para la comercialización de los productos derivados, siempre que cada producto específico sea notificado a la DINAVISA.
En cuanto a la trazabilidad, los laboratorios licenciatarios deben garantizar un sistema de trazabilidad total; lo que significa que cada producto debe ser rastreable desde su origen como semilla hasta el frasco final que recibe el paciente.
Control del uso de medicamentos a base de cannabis
La Resolución 488 establece controles estrictos con el fin de garantizar el uso seguro y racional de estos medicamentos. Solo profesionales con registro vigente y que estén inscriptos en el Programa Nacional para el Estudio y la Investigación Médica y Científica del Uso Medicinal del Cannabis (“PROINCUMEC”) pueden recetar estos productos.
Los pacientes que necesiten estos medicamentos deben, asimismo, registrarse formalmente en el PROINCUMEC siguiendo los procedimientos de DINAVISA. La entrega de estos productos se realiza bajo un régimen de vigilancia que permite el seguimiento médico continuo.
Compromiso Social: Donaciones
Un aspecto clave de la resolución es la obligación a cargo de los laboratorios privados licenciatarios de donar hasta el 2% de su producción final. Estas donaciones se destinan exclusivamente a cubrir las necesidades de los pacientes de escasos recursos inscritos en el registro público del programa.
Consideraciones Finales
El régimen instaurado por la Resolución 488 tiene un carácter temporal y transitorio de duración de 2 (dos) años contados a partir de la entrada en vigencia de la Resolución, y concebido como una fase de aprendizaje regulatorio. En este contexto, el Estado paraguayo busca generar evidencia práctica y capacidades institucionales que permitan evaluar, ajustar y eventualmente consolidar un marco permanente, equilibrando el acceso urgente a tratamientos médicos con los estándares de seguridad, control y trazabilidad exigibles para sustancias sujetas a fiscalización.
El texto íntegro de la resolución se encuentra en el siguiente link.
Juego | Concesión para la Quiniela
Objeto y aspectos relevantes
El pasado 05 de febrero del 2026, la Comisión Nacional de Juegos de Azar (CONAJZAR) ha emitido la Resolución Nro. 28/2026, mediante la cual se modifica el cronograma del llamado a Licitación Pública N° 01/2025 (“Resolución 249”). La Resolución tiene por fin el otorgamiento, mediante procesos licitatorios, de hasta 3 concesiones para la explotación del juego de azar denominado «Quiniela» con alcance en todo el territorio nacional.
El cronograma de licitaciones establecido en la resolución es el siguiente:
Presentación de Ofertas: el plazo límite para la presentación de ofertas vence el lunes 27 de marzo del 2026, a las 09:30 horas, en las oficinas de la CONAJZAR.
Apertura de Ofertas: El acto oficial se llevará a cabo el mismo lunes 27 de marzo de 2026, a las 10:00 horas.
Informes de Ofertas: La Conajzar contará con un plazo para presentar estos informes es de 10 días hábiles tras la apertura, prorrogable por 5 días más.
Adjudicación: Se realizará dentro de los 5 días hábiles posteriores a la recepción del informe de revisión (con opción a prórroga por igual periodo).
Recursos de Reconsideración: Los oferentes podrán presentarlos dentro de los 10 días hábiles siguientes a la notificación del resultado. La resolución de dichos recursos se dará en un plazo de 20 días hábiles adicionales.
El texto íntegro de la resolución y el pliego de bases y condiciones se encuentra en el siguiente link.
Propiedad Intelectual | Nuevo Reglamento en DINAPI para ACTOS JURÍDICOS
La Dirección Nacional de Propuedad Intelectual emitió la Resolución DINAPI n.º 609/2025 (“Resolución 609”) mediante la cual se introducen cambios operativos relevantes para el registro de actos ante la Dirección de Actos Jurídicos que es la sección de la DINAPI que se encarga de registrar y anotar los actos que modifican la situación jurídica de los derechos de propiedad industrial (v.gr. transferencias, licencias, cambios de nombre o domicilio, fusión, entre otros). La resolución empezó a regir desde el 1 de enero de 2026.
A continuación, señalamos las novedades más relevantes que establece la Resolución 609:
Plazos de perentorios: Anteriormente, la falta de plazos específicos permitía que los trámites quedaran pendientes indefinidamente. Con la resolución se introducen plazos perentorios de 10 días hábiles para:
Subsanación de errores: En caso de que la documentación presentada resulte observada. En caso de incumplimiento del plazo el trámite se archivará automáticamente.
Publicaciones: Una vez recibida la orden, el comprobante de publicación debe presentarse en un plazo de 10 días hábiles para evitar el archivo.
El archivo de los antecedentes se ordenará de forma definitiva en los siguientes escenarios:
❌ Falta de subsanación: Cuando no se cumplan los requisitos formales dentro del plazo otorgado.
❌ Vencimiento de publicación: Por no presentar el anuncio en tiempo y forma.
✅ Finalización: Una vez concluido exitosamente el proceso de inscripción.
Actos jurídicos presentados en renovaciones: Cuando se trate de la inscripción de actos jurídicos (por ejemplo, cesiones, cambios de nombre, fusiones u otras modificaciones relativas al titular del registro), y el registro se encuentre en trámite de renovación, la solicitud de inscripción deberá presentarse dentro del expediente administrativo de renovación correspondiente, y no como un trámite independiente.
Medidas Cautelares: Las anotaciones judiciales tendrán una vigencia de 5 años desde su inscripción, extinguiéndose de pleno derecho si no se solicita su reinscripción.
Documentación: Se reconoce plena validez a la firma digital a todos los documentos electrónicos firmados con firma digital, emitidos en el país o en el extranjero siempre que se cumpla con los requisitos de autenticidad e integridad.
Plazo de regularización
Aquellas solicitudes presentadas antes de la vigencia de la Resolución 609 tienen como fecha límite para regularizar los procesos ante la Dirección de Actos Jurídicos hasta el 31 de marzo de 2026.
El texto íntegro de la resolución se encuentra en el siguiente link.
Propiedad Intelectual | DINAVISA crea unidad para el uso de inteligencia artificial en regulación sanitaria
El 11 de febrero de 2026, la Dirección Nacional de Vigilancia Sanitaria (DINAVISA) emitió la Resolución Nro. 047/2026, mediante la cual se establece una Unidad Estratégica de Trabajo destinada a orientar la incorporación de inteligencia artificial en sus procesos regulatorios.
La resolución fija como objetivos principales coordinar lineamientos técnicos, evaluar riesgos y oportunidades de la IA en la gestión sanitaria, y promover su utilización bajo criterios de ética, transparencia y protección de datos.
Entre las funciones asignadas se incluyen la elaboración de buenas prácticas, el impulso de proyectos piloto, y la coordinación de un equipo multidisciplinario que integre áreas técnicas, jurídicas y tecnológicas. La medida entró en vigor desde su firma y compromete a las distintas dependencias de DINAVISA a colaborar en su implementación. En la práctica, esto supone principalmente un proceso de adaptación interna dentro de la institución, orientado a modernizar sus procedimientos regulatorios mediante el uso de inteligencia artificial.
El texto íntegro de la resolución se encuentra en el siguiente link.
El pasado 23 de diciembre de 2025, el Poder Ejecutivo promulgó la Ley de Arbitraje N.º 7561, que entró en vigencia ese mismo día. Esta normativa moderniza integralmente el régimen de arbitraje en Paraguay y lo alinea con estándares internacionales avanzados. La Ley 7561 deroga por completo el régimen arbitral de la Ley 1879/2002, que a partir de ahora queda vigente únicamente para regular la mediación (arts. 53 al 67) y pasa a denominarse “Ley de Mediación”.
A partir de su entrada en vigor, la nueva ley se aplica a todos los arbitrajes que se inicien en adelante, así como a los laudos dictados bajo este nuevo marco, asegurando una transición clara hacia un sistema arbitral actualizado, eficiente y coherente con las mejores prácticas globales.
La nueva normativa se estructura sobre tres ejes fundamentales: la modernización del marco legal mediante la incorporación de prácticas internacionales; el fortalecimiento de la actividad arbitral, garantizando certeza y coherencia en los procedimientos y en la ejecución de los laudos; y la optimización de la relación con el Poder Judicial, preservando la independencia del tribunal y limitando su intervención a supuestos estrictamente necesarios.
Las reformas más relevantes de la Ley 7561 pueden sintetizarse en los siguientes puntos:
Arbitrabilidad de ciertos casos
Una de las reformas más trascendentes de la Ley 7561 es la ampliación de las materias que pueden someterse a arbitraje, incorporando ámbitos que antes estaban excluidos. A partir del nuevo marco normativo, se consideran arbitrables:
Disputas de contenido patrimonial, eliminándose la anterior prohibición de arbitrar asuntos que requirieran intervención del Ministerio Público. La única exclusión que se mantiene es la referida a las controversias laborales individuales.
Conflictos sucesorios, incluyendo cuestiones relativas a inventarios, avalúos, administración y partición de la masa hereditaria, así como disputas entre herederos, albaceas o legatarios.
Controversias del ámbito deportivo profesional, conforme al régimen previsto por la Ley 2874/2006 “Del Deporte”.
Disputas que involucren a entidades públicas, municipalidades y organismos binacionales, siempre que la materia no esté regida exclusivamente por normas de derecho público.
Principio “pro-arbitraje” y mínima intervención judicial
La Ley 7561 consolida un marcado principio pro-arbitraje, estableciendo que, en caso de duda, toda interpretación debe favorecer la procedencia del arbitraje y la plena eficacia de la cláusula arbitral. Este criterio normativo obliga a priorizar la validez y operatividad del convenio arbitral frente a interpretaciones restrictivas o formalistas.
En línea con ello, la nueva ley introduce una regla decisiva: ante una excepción de convenio arbitral, el juez solo podrá rechazar la remisión al arbitraje cuando la nulidad, invalidez o inoperancia del acuerdo resulte manifiesta y evidente. Este estándar —basado en el test prima facie— limita de manera significativa la posibilidad de que los tribunales estatales examinen en profundidad la validez del convenio arbitral, reforzando la presunción de validez del acuerdo y protegiendo la autonomía del tribunal arbitral, conforme a las tendencias modernas del arbitraje comercial internacional.
La Ley 7561 también refuerza de forma decidida el principio de mínima intervención judicial, consagrando la independencia funcional del tribunal arbitral, destacando estas principales innovaciones:
Prohibición absoluta de que los tribunales ordinarios suspendan un arbitraje por cualquier vía o mecanismo.
Calificación de mal desempeño para cualquier intervención indebida dirigida a controlar o interferir en el ejercicio de funciones arbitrales antes del laudo.
Fortalecimiento del principio kompetenz-kompetenz: el tribunal arbitral es el único competente para decidir sobre su propia jurisdicción, y el juez civil solo podrá intervenir cuando la invalidez del convenio sea manifiesta.
Estas disposiciones consolidan un marco que otorga mayor certidumbre y estabilidad al arbitraje, evitando dilaciones, reduciendo la posibilidad de maniobras obstruccionistas y garantizando la autonomía del procedimiento.
Extensión del convenio arbitral a no signatarios
La Ley 7561 incorpora, de manera expresa, la posibilidad de extender el convenio arbitral a sujetos no signatarios en situaciones excepcionales. Esta extensión se fundamenta en el principio de buena fe y procede cuando, del comportamiento del tercero, pueda inferirse razonablemente su consentimiento tácito a someterse al arbitraje.
En particular, el tribunal arbitral podrá incluir a personas o empresas que, sin haber firmado la cláusula arbitral:
Hayan participado de manera activa y determinante en la negociación, celebración, ejecución o terminación del contrato; o
Hayan obtenido beneficios directos o pretendan derivar derechos del contrato que contiene la cláusula arbitral.
Este enfoque flexible permite evitar conductas oportunistas, asegura coherencia contractual dentro de grupos económicos o cadenas comerciales y alinea la legislación paraguaya con las prácticas modernas del arbitraje internacional.
Nuevo régimen de medidas cautelares: preciso y eficaz
Con la Ley 7561, el nuevo artículo 25 establece un régimen integral y moderno, inspirado en la Ley Modelo UNCITRAL:
Incorpora una definición detallada de medidas cautelares, habilita su dictado inaudita parte,
Otorga al tribunal arbitral la facultad de ejecutar directamente sus decisiones,
Exige contracautela adecuada,
Impone responsabilidad por daños en caso de medidas injustificadas y fija un procedimiento judicial de ejecución rápido, sin oposición ni revisión del fondo.
Este régimen opera en coherencia con el principio de mínima intervención judicial previsto por la Ley 7561, garantizando protección urgente sin necesidad de recurrir al juez salvo en casos estrictamente necesarios.
Sistema de anulación estrictamente limitado
La acción de nulidad reemplaza al antiguo “recurso”, confirmando que:
Solo procede por causales taxativas y restrictivas.
El Poder Judicial no puede revisar el fondo del laudo, manteniendo el criterio de intervención judicial restringida, la Ley 7561 establece que la acción de anulación es la única vía de control del laudo arbitral, limitada a causales estrictas y de interpretación restrictiva.
En arbitraje internacional, las partes pueden renunciar contractualmente a la nulidad.
Esto implicaría que los laudos son más estables, previsibles y respetados, lo que reduce tiempos y costos posteriores.
Reconocimiento y ejecución más sencilla de laudos
La Ley 7561 introduce mejoras clave:
Los laudos dictados en Paraguay no requieren reconocimiento previo, pudiendo ejecutarse directamente como sentencias nacionales.
Las causales de no arbitrabilidad u orden público ya no se examinan de oficio, debiendo ser alegadas por la parte interesada.
Arbitraje y normas de orden público
Una de las innovaciones más relevantes de la nueva normativa es que la naturaleza de orden público de una norma ya no constituye un impedimento para someter la controversia a arbitraje.
No obstante, cuando el conflicto involucre materias de orden público:
No podrá pactarse arbitraje de equidad, y
Los árbitros no podrán decidir conforme a equidad, debido a que deben aplicar estrictamente el derecho vigente.
Esta apertura amplía considerablemente el ámbito del arbitraje, sin sacrificar el respeto por normas fundamentales del sistema jurídico.
8. Prescripción
En coherencia con los estándares internacionales y con la práctica de arbitraje comercial moderno, la Ley 7561 establece que el inicio del procedimiento arbitral interrumpe la prescripción.
La interrupción se produce tanto cuando:
Se notifica el requerimiento arbitral a la otra parte, como cuando
Se presenta la solicitud ante una institución arbitral.
Este cambio brinda seguridad jurídica a las partes, especialmente en contratos de larga duración o controversias con períodos extensos de negociación previa.
9. Impugnación y ejecución del laudo
La Ley 7561 define con claridad el régimen de control judicial del laudo arbitral:
La acción de anulación es la única vía para impugnar un laudo.
Sus causales son taxativas y de interpretación estricta, evitando revisiones amplias o de mérito por parte de los tribunales judiciales.
Se elimina el exequátur para los laudos nacionales, que ahora pueden ejecutarse directamente ante el juez competente, al igual que una sentencia judicial.
Este esquema fortalece la eficacia del arbitraje, reduce tiempos y asegura que las decisiones arbitrales sean definitivas y ejecutables con mínima intervención judicial.
En conclusión, la Ley 7561 marca un verdadero punto de inflexión en la resolución de controversias en Paraguay. Para empresarios y ejecutivos, introduce un marco más confiable, moderno y eficiente para gestionar riesgos contractuales y comerciales. Con esta reforma, el arbitraje se consolida como una herramienta estratégica: protege inversiones, fortalece relaciones comerciales y garantiza mecanismos de resolución de disputas ágiles, especializados y garantizando mecanismos de resolución de disputas ágiles y especializados, alineados con los estándares internacionales.
Para mayor información y gestión de procesos de arbitraje puede contactar con nuestro equipo de solución de controversias: Mirtha Dos Santos (mdsantos@vouga.com.py ); Silvia Benitez (sbenitez@vouga.com.py ); Sebastian Silva (ssilva@vouga.com.py ).
