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Tax Statistics
Legal Guidance and Taxpayer Rights
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Infographics
Documents
No.
Full Name
Year
1
Documents affected by article 2 of the Stamp Tax Law and Special Stamped Paper for Rotocolos
2024
2
Determination of tax base in the second or subsequent sales or exchanges of Real Estate
2024
3
Issuance of special invoice by exporters of agricultural, artisanal and recycled products
2024
4
Traveler's Luggage and Electronic Declaration
2024
5
VAT exemption for transfer of ownership of real estate
2024
6
Forms of Extinction of Tax Obligation
2024
7
Functions and Responsibilities of Accounting Experts
2024
8
Capital Gains on the Sale of Real Estate
2024
9
Authorization of Accounting Books
2024
10
Preliminary Measure of Urgent Provision
2024
11
Tax obligations of employers as withholding agents
2024
12
Obtaining Certifications
2024
13
Tax obligations in Guatemala for services offered through the AIRBNB digital platform
"New"
2025
14
Payment of Value Added Tax Originated by Self-Consumption of Goods and Self-Provision of Services
2024
15
Procedure for Authorization, Operation and use of the Small Taxpayer's Purchase and Sales Book
2024
16
Procedure for Restitution of Excessive or Improper Payments
2024
17
Constitutional Principles of Guatemalan Tax Law
2024
18
Reduction of Penalties established in the Tax Code
2024
19
Simplified Optional Regime
2024
20
Transfer of Domain of Real Estate VAT
2024
Infographics
Constituted taxpayers...
Salaries and wages deductible from income tax
Requests to the SAT Public Information Unit
Airbnb Virtual Platform
Minimum requirements to qualify for the preferential interest rate for access to social housing
Submission Form
Income received from dividends paid by a commercial company domiciled abroad does not constitute capital income subject to Income Tax withholding.
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