The notice instructs foreign agents to report all withholding taxes on the Form by the 15th of the month after the taxes were withheld.

El Salvador’s tax administration (DGII) released a notice on 30 September 2025, introducing Form F-935 for foreign agents, individuals or entities residing or established in El Salvador, to report withholding taxes applied to funds they receive from foreign sources.

Form F-935 has been accessible on the DGII portal since 1 October 2025.  The requirement aligns with Article 14 of Decree Law 308 of 2025.

Foreign agents are reminded to submit the form by the 15th of the month following any withholding, ensuring compliance with the reporting obligations.