Decree 19-2016 changes to export incentives

Dossier: Taxes and incentives03-impuestos.md
Domain: Taxes: income tax, VAT and withholdingimpuestos
Room: Invest · Taxes: income tax, VAT and withholding/invertir/impuestos
Audited: not audited

Decree 19-2016, the 'Emergency Law for the Preservation of Employment', in force since 31 March 2016, was enacted to meet WTO commitments to eliminate export subsidies. It amended Decrees 29-89 and 65-89: it limited the benefits of 29-89 to apparel and textiles and to exported ICT services, and in free zones it eliminated the figure of the pure commercial user. It was approved by Congress under a national urgency procedure, according to Prensa Libre.

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

Entrada en vigor del Decreto 19-2016Decreto 19-2016, texto OJ: 31 de marzo de 20162016

Sources

Decreto 19-2016, Ley Emergente para la Conservación del Empleo — texto, Organismo Judicialww2.oj.gob.gtconsulted Aug 19, 2026
Prensa Libre — Congreso aprueba de urgencia nacional ley de empleoprensalibre.comconsulted Aug 19, 2026
CentralAmericaData — Guatemala: exenciones fiscales a textiles y call centerscentralamericadata.comconsulted Aug 19, 2026

Organizations named in the answer

Prensa LibreConfirms the 10% capital gains tax (art. 92, Decree 10-2012), the taxable base, the 10-day deadline and SAT form 1321Other

Directory of organizations

Related records

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