On March 2, 2026, Decree No. 6-2026 of the Congress of the Republic of Guatemala was published in the Official Gazette, repealing the Law on Inheritance, Bequests, and Donations Tax.
Below is a brief summary of the agreement:
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On December 22, 2025, Government Agreement No. 256-2025 of the Ministry of Labor and Social Security was published in the Diario de Centro América.
Below is a brief summary of the agreement:
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On December 18, 2025, Resolution No. SAT-DSI-1837-2025 of the Superintendency of Tax Administration was published in the Official Gazette.
Below is a brief summary of the resolution:
The first paragraph and section 1 of Article 4 of Resolution No. SAT-DSI-052-2025 of the Superintendency of Tax Administration are amended to read as follows:
Individuals applying for temporary export permits must meet the following requirements before the Superintendency of Tax Administration:
•The NIT must be active, ratified, and/or updated.
•If you have an active registered establishment, you must have active affiliation with Value Added Tax.
•Be incorporated into the FEL Online Electronic Invoicing System.
•Have authorization for books issued by the Superintendency of Tax Administration.
The Resolution comes into effect on December 19, 2025.
For more information, please contact our offices.
Mario Salazar mario.salazar@gt.Andersen.com
Mauro Hernández mauro.hernandez@gt.Andersen.com
Evelyn Guerra evelyn.guerra@gt.Andersen.com
On December 15, 2025, Government Agreement No. 222-2025 of the Ministry of Labor and Social Welfare was published in the Official Gazette, granting paid leave on Wednesday, December 24, Friday, December 26, and Wednesday, December 31, 2025, to public servants who work in centralized and decentralized entities of the public administration.
Public servants who, in compliance with their Collective Agreement on Working Conditions, enjoy a holiday on a day other than that indicated are exempt.
Consequently, these days shall be considered non-working days for the purposes of calculating the deadlines that must be observed within the public administration, with the exception of those who provide essential public services or those who have scheduled activities considered urgent, in which case the appointing authorities shall schedule the corresponding shifts to ensure the provision of services.
The Agreement shall enter into force on December 16, 2025.
For more information, please contact our offices.
Mario Salazar mario.salazar@gt.Andersen.com
Mauro Hernández mauro.hernandez@gt.Andersen.com
Evelyn Guerra evelyn.guerra@gt.Andersen.com
On November 27, 2025, Superintendency Resolution Number SAT-IAD-009-2025 on Administrative Provisions Related to the Use of Non-Intrusive or Non-Invasive Controls in Temporary Customs Warehouses was published in the Official Gazette. Administrative
On May 14, 2025, the Constitutional Court of Guatemala notified the provisional suspension of Resolution number SAT-DSI-393-2025, issued by the Superintendence of Tax Administration (SAT) on March 7 of the same year. Said resolution contemplated the
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