Executive Decree 43790-H-MEIC-S Regulation of the list of goods that make up the basic tax basket for the integral wellbeing of families (CBTBIF) with a reduced rate of 1% for Value Added Tax (VAT).

The application of the one percent (1%) Value Added Tax (VAT) rate in the CBTBIF will be applied on those goods of higher consumption, in the population group corresponding to the thirty percent (30%) of lower income per household, according to the latest Household Income and Expenditure Survey (ENIGH), conducted by the National Institute of Statistics and Census (Instituto Nacional de Estadística y Censos).