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As you know, the legal reforms that came into force last May 24, 2021, prohibited both outsourcing and insourcing.
It is essential to consider that the deadline to transfer the employees to the company that provides the services without having to transfer also the asset of the substituted company is next July 23. After this date, the employer substitution will have to follow different rules.
As a result of the Reform, a company can no longer subcontract another company to perform activities mentioned in its own corporate purpose. Thus, for example, a machine maintenance company is no longer allowed to subcontract to another machine maintenance company to attend to the needs of its customers.
Under the Reform mentioned above to the Law, it is only allowed to contract specialized services or specialized works.
The reform only states that "the subcontracting of specialized services or the execution of specialized works that are not
part of the corporate purpose or the main economic activity of the beneficiary of such services is allowed, provided that the contractor is registered in the public registry referred to in Article 15 of this Law".
Two criteria can be identified from this provision:
However, as such, it does not define specialized services in detail. Based on what has been published to date by the Procuraduría de la Defensa del Contribuyente, our interpretation is that any company that makes its employees available to another company to perform its services in the beneficiary's facilities must be understood as
a specialized service.
The reform only states that "the subcontracting of specialized services or the execution of specialized works that are not
part of the corporate purpose or the main economic activity of the beneficiary of such services is allowed, provided that
the contractor is registered in the public registry referred to in Article 15 of this Law".
Individuals or legal entities that provide specialized services or perform specialized works and that wish to provide such services or specialized works to a third party (contractor) and for this purpose make their own workers available to the contractor must register in the registry of specialized service providers (REPSE).
The deadline to obtain the REPSE registration certificate is August 22. Therefore, we advise you to take your precautions and if you are within the assumption, apply for it as soon as possible.
We remind you that in case a company that provides specialized services does not register in the REPSE, it incurs in several sanctions, which are, but not limited to, the following:
Given the above, we invite you to review your activities and those of your suppliers to comply with the new provisions in due time and form.