The Leasing Law (Decreto 2-2021) and its entry into force
- Local and multilateral financing
- Where the credit comes from
- Audited
The Leasing Act (Decree 2-2021) was published in the Diario de Centro América on 2 March 2021 and came into force three months later, on 2 June 2021 (dates cross-checked with PwC). It regulates financial and operating leases with a purchase option and sets out their legal, accounting and tax treatment; it was conceived to open access to machinery and equipment for smaller firms without real-estate collateral. Banks, cooperatives, microfinance institutions, private finance companies and entities whose corporate purpose includes leasing may act as lessors. When the law was passed PRONACOM estimated potential of up to Q15,000 million in portfolio — a projection, not a datum.
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
- Publicación del Decreto 2-2021
- 2-mar-2021 (vigente 2-jun-2021)
- Potencial de cartera de leasing (proyección)
- hasta Q15,000 millones
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.