Guatemala: Reformas a la Ley de Zonas Francas
Published date | 01 June 2021 |
Law Firm | Consortium Legal |
El 12 de mayo de 2021, el Congreso de la República aprobó 3 reformas al Decreto 65-89 regula la Ley de Zonas Francas en Guatemala a través del Decreto 6-21.
De acuerdo con esta reforma, se modificó lo siguiente en negritas:
1. Se reformó el artículo 1 de la ley en las cual se estableció que “La presente ley tiene por objeto incentivar y regular el establecimiento en el país de Zonas Francas, que promuevan el desarrollo nacional a través de las actividades que en ellas se realicen, particularmente en acciones tendientes al fortalecimiento del comercio exterior, promover nuevas opciones de inversión nacional y extranjera, generación de empleo y la transferencia de tecnología”.
2. Se reforma el artículo 41, en el cual se excluyen 11 actividades de la limitación establecida en dicho artículo, por lo cual se amplían las actividades que pueden operar en zona franca:
Alimentos para animales | Cuero y calzado |
Plástico y sus manufacturas | Medicamentos |
Industrias cosméticas | Pinturas |
Muebles | Centros de recreación y hoteles |
Juguetes | Aparatos electrónicos y electrodomésticos |
Productos cerámicos |
3. Se agrega el artículo 5bis de la ley en las cual se agrega la literal i. y se agregan que no podrán acogerse a la presente ley: “Las personas individuales o jurídicas, públicas o privadas, nacionales o extranjeras, cuyas actividades en el territorio aduanero nacional se encuentran gravadas y por virtud de las cuales se tribute, no podrán migrar o acogerse a las disposiciones de la presente ley. Se exceptúa de lo anterior a las personas que creen nuevas entidades, con actividades distintas para la generación de nuevas inversiones y empleos, diferentes a las que tiene registradas y tributando en el territorio nacional”.
Asimismo, agrega que la Administración Tributaria deberá emitir dictamen técnico en el cual se afirme que en efecto se está realizando una nueva inversión en este caso y no representa un traslado de operaciones afectas en este régimen.
4. Se agrega el artículo 50 bis a la ley el cual establece que se considera caso especial de defraudación aduanera, obtener a la calificación a que se refiere la presente Ley mediante simulación, ocultación, maniobra, ardid o cualquier otra forma de engaño al Ministerio de Economía o a la Superintendencia de Administración Tributaria.
Esta modificación agrega un tipo penal al establecido en el artículo 2 de la “Ley contra la...
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