The Decree 19-2016 cutback of incentives
- The legal framework for foreign investment
- The decrees that create the incentives
- not audited
The Emergency Law for the Conservation of Employment (Decree 19-2016) was passed as a matter of national urgency by 112 votes to 10 and took effect on 31 March 2016. It responded to Guatemala's commitments at the WTO to eliminate export subsidies. It confined the benefits of Decrees 29-89 and 65-89 to three sectors: (i) apparel and textiles, (ii) call/contact centers and (iii) software development, while confirming the income-tax exemption for up to 10 years and the temporary suspension of duties. It also abolished the commercial-user category (marketing/re-export) in free zones. An investor outside those three sectors has no access to these regimes today, except for the activities reopened in free zones by Decree 6-2021.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Votación Decreto 19-2016
- 112 a favor / 10 en contra
- Entrada en vigor
- 31 de marzo de 2016
- Sectores que conservan beneficios
- 3 (vestuario/textiles, call centers, software)
Caveat
Sources
Related records
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.