Guatemala: Regímenes especiales del Impuesto al Valor Agregado
| Published date | 06 June 2022 |
| Author | Alejandra Fuentes-Pieruccini |
| Law Firm | Consortium Legal |
Cambios en el Reglamento Acuerdo Gubernativo 125-2022
La “Ley de Simplificación, Actualización e Incorporación Tributaria”, regulada en el Decreto 7-2019 tiene como objeto facilitar la gestión y control de los tributos en Guatemala. El Acuerdo Gubernativo 125-2022 publicado el 26 de mayo de 2022 en el Diario Oficial contiene el reglamento de la ley.
La ley contiene dos “Regímenes Especiales” para efetos del Impuesto al Valor Agregado (IVA), siento estos:
- El Régimen Especial del Contribuyente Agropecuario
- El Régimen Electrónico de Pequeño Contribuyente y Especial de Contribuyente Agropecuario
Estos regímenes se agregan al Régimen de Pequeño Contribuyente del Impuesto al Valor Agregado el cual se encontraba contemplado en la Ley del Impuesto al Valor Agregado, previo a esta ley. Este régimen El objetivo de estos regímenes es simplificar la gestión de los impuestos para declarar y pagarlos. Estos regímenes son más simples, en virtud que los...
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