The Law Today

The Sanitary Code is amended in relation to the collection of fines.

03 Nov 2021


On October 28, 2021, Law No. 21.388 was published in the Official Gazette, which amends the Sanitary Code in relation to the collection of fines with respect to the resolutions that establish infringements and determine fines.

Prior to this amendment, the resolutions establishing infringements and determining fines had executive merit and were enforced in accordance with Articles 434 and following of the Code of Civil Procedure. Now, this new law establishes that they will continue to have executive merit, but will be enforceable by the General Treasury of the Republic, in accordance with Article 35, paragraph 2 of Decree Law No. 1.263 of the Financial Administration of the State.

With respect to this modification, the following should be taken into account:

1. The delay in the payment of these fines shall accrue the interest and readjustments established in Article 53 of the Tax Code.

2. The Treasury may also offset the debts of taxpayers with their credits against the Treasury, extinguishing the obligations until the concurrence of the lesser value.

3. Facilities may be granted for the payment of fines by the Treasury Service in accordance with the provisions of Article 192 of the Tax Code.

4. Fines will no longer be for the benefit of the sanitary entities, but for the benefit of the tax authorities, thus extending their benefit.

Finally, the fines that will be affected by these provisions will be all those that present unpaid balances of payments and whose executive demand has not been notified, even when the fines derive from sanitary summaries initiated prior to the publication of this law.


If you require additional information on this matter, please contact Andrea Abascal (, and/or Rocío Vergara (