Guatemala: Tax Calendar for April 2017

Memorandum on tax exemptions for call center activities, development of software and digital content, and schedule for payments of tax liabilities in March 2017.

Tuesday, April 11, 2017

From a Memorandum sent by Tezó and Associates:

TAX EXEMPTION IN GUATEMALA FOR CALL CENTERS, SOFTWARE DEVELOPMENT AND DEVELOPMENT OF DIGITAL CONTENT

Decree No. 19-2016 amended Decree No. 29-89 "Law on Promotion and Development of Export and Maquila Activities, with effect from March 31, 2016. This reform, among others, grants to companies operating as Call Centers, Software Development and Digital Content Development Centers, the possibility of applying for qualification as "service providers" and receiving tax exemptions.  

The law defines a service company as: "An individual or legal entity that provides services related to information technologies and communications, offering call centers or contact centers, development of digital content, as long as their services are provided to people who are non-resident in the country." 

See tax calendar (in spanish).

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