Professional Services
Andersen is a professional
services firm made up
of Public Accountants
and Auditors who have
practiced the profession
for more than 25 years
in Guatemala.
IFA Guatemala
It was with great pleasure that we welcomed everyone to the 16th IFA Latin American Congress, an event held from May 6 to 8, 2026, in Antigua Guatemala.
In a constantly evolving tax landscape, transfer pricing remains a key issue for companies operating across multiple jurisdictions. This bulletin compiles the latest transfer pricing developments in Ecuador, Guatemala, and Uruguay, drawing on contributions from our network offices in the region.
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On May 28, 2026, Law No. 526 formally enacted on May 29, 2026 was published in Official Gazette No. 30534-B; this law amends and adds articles to the Tax Code regarding Income Tax and economic substance requirements for certain foreign-source passive income. These regulations introduce strict economic substance rules for specific foreign-source passive income earned by entities belonging to multinational groups.
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On July 17, 2026, Government Decree No. 127-2026—amending Government Decree No. 229-2014 (the Occupational Health and Safety Regulation issued by the President of the Republic)—was published in the Official Gazette.
The amendment aims to update occupational safety standards in Guatemala by modifying Article 90 of Decree 229-2014. Manual load handling must not exceed the maximum weight limits described below:
Males aged 18 to 22: maximum 20 kg (44 pounds).
Males aged 22 and older: maximum 45.36 kg (100 pounds).
Females: a limit equivalent to 75% of the weight permitted for males, in accordance with ILO standards.
The employment of women for the manual transport of loads is prohibited during a medically confirmed pregnancy or for the 10 weeks following childbirth.
It must be ensured that, in no case, the accumulated mass handled individually exceeds 10,000 kg per 8-hour shift for distances of less than 10 meters, or 6,000 kg per 8-hour shift for distances not exceeding 20 meters.
When manual load handling cannot be avoided, it must be performed close to the torso with the back straight, avoiding twisting and bending, and utilizing smooth, spaced-out lifting movements.
The decree enters into force on July 25, 2026.
On June 17, 2026, Decree No. 15-2026 of the Congress of the Republic of Guatemala was published in the Official Gazette, enacting the Comprehensive Law for the Prevention and Suppression of Money Laundering and Other Asset Laundering and the Financing of Terrorism.
Below is a brief summary of the agreement:
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The Temporary Law to Extend the Deadline for Payment of the Vehicle Circulation Tax establishes temporary measures to facilitate vehicle owners' compliance with the corresponding payment of the circulation tax during the year 2026.
• Extension of
• Extension of
The Congress of the Republic approved a reform to Decree Number 51-2022, Temporary Law of Comprehensive Development, with the purpose of modifying the conditions related to disbursements, the participation of beneficiaries and compliance with
Andersen is the Guatemalan member firm of Andersen Global, an international association of member firms comprised of tax and legal professionals worldwide.