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 the payment period
The law extends the deadline for paying the Vehicle Circulation Tax. The new deadline is the last business day of December 2026, giving taxpayers more time to fulfill this tax obligation.
• Exemption from fines and interest
The exemption from fines and interest accrued due to non-payment of the vehicle circulation tax is established. This measure applies from August 1, 2026, and will remain in effect until this Law comes into force. The aim is to benefit taxpayers who have outstanding tax payments, allowing them to regularize their situation without incurring the corresponding fines and interest.
• Validity
The decree was declared a matter of national urgency with the favorable vote of two-thirds of the total number of members of the Congress of the Republic. It was also approved in a single debate. The law will enter into force the day after its publication in the Official Gazette. Finally, the Decree was sent to the Executive Branch for its approval, promulgation, and publication. It was issued at the Palace of the Legislative Branch, in Guatemala City, on July 29, 2026. For more information, please contact our offices.
For further information, you may contact our offices.
