Through Resolution JM-98-2025, the Monetary Board approved a new Regulation for the Management of Technological Risk (the “Regulation”), designed to strengthen security standards and information protection within the Guatemalan financial system. This regulation repeals Resolution JM-104-2021 and seeks to address global technological developments, the rise in cyber threats, and the increasing use of artificial intelligence…
Category Archives: News
12
Dec
Dec
BLP’s summary of the most important regional news and opportunities offers an overview of the economic, social, and political landscape of Central America at just a click away. Costa Rica FTA with Israel opens new doors to diversify exports and attract investment The Free Trade Agreement between Costa Rica and Israel represents a strategic opportunity…
Blog, Guatemala, News, Real Estate & Hospitality
Newsflash – GED System: New Electronic Platform of the General Property Registry
09
Dec
Dec
The General Property Registry (RGP) of Guatemala announced that the Electronic Document Management System (GED) became operational on Monday, December 8. This platform allows notaries to submit documents electronically 24 hours a day. Once implemented, most acts (sales, purchase agreements, leases, mortgages, easements, immobilizations, judicial orders, among others) may be submitted online. However, the Registry…
08
Dec
Dec
This tax, known as ISO, is a levy imposed on residential properties whose construction value and fixed installations exceed ₡143,000,000 (approximately US$286,000). The tax return must be filed every three years through the Tax Administration’s electronic system. If you filed the return in 2025, you will only be required to make the payment. However, if…
08
Dec
Dec
On December 5, 2025, Executive Decree No. 45333-H was published, updating the brackets that will apply to income tax during fiscal year 2026, as detailed below: Salary Tax Tax Brackets Tax Percentage a) Up to ₡918,000 0% b) Over ₡918,000 and up to ₡1,347,000 10% c) Over ₡1,347,000 and up to ₡2,364,000 15% d) Over…
05
Dec
Dec
BLP’s summary of the most important regional news and opportunities offers an overview of the economic, social, and political landscape of Central America at a glance. Costa Rica Costa Rica accelerates its economic growth to 5.2% The Costa Rican economy grew 5.2% in the third quarter of 2025, driven mainly by the special regime (+19.6%)…
03
Dec
Dec
The Congress of the Republic of Guatemala has approved Decree Number 17-2025, the Law for the Facilitation of Tax Refund Compliance (hereinafter, the “Decree”), a comprehensive reform aimed at modernizing, streamlining, and organizing procedures for the refund and reimbursement of tax credits, primarily related to Value Added Tax (VAT). The Decree introduces fiscal and administrative…
Banking & Finance, Blog, Costa Rica, News
BLP advises IDB Invest on a US$20 million regional electric mobility financing for the Kaufmann Group
03
Dec
Dec
BLP advised IDB Invest as lead counsel in connection with a US$20 million senior secured, uncommitted revolving import finance facility granted to subsidiaries of the Kaufmann Group in Costa Rica and Peru to support the introduction and scaling of electric vehicles, plug-in hybrid vehicles, charging infrastructure, and related equipment in both jurisdictions. The facility, structured…
Blog, Guatemala, News, Public Law, Public Procurement & Regulation
New Opportunities in Public-Private Partnerships in Guatemala
02
Dec
Dec
On the night of November 25, 2025, two-thirds of the Congress of the Republic approved Decree 21-2025, which amends the Law on Partnerships for the Development of Economic Infrastructure (Decree 16-2010). This legislation governs Public-Private Partnerships (PPPs) in Guatemala. With these reforms: The approval process for PPP contracts is streamlined by removing from congressional approval…
28
Nov
Nov
The Congress of the Republic has enacted Decree 11-2025, a comprehensive reform that transforms Guatemala’s criminal legal framework, aiming to more effectively combat gangs, maras, and transnational criminal organizations. While these provisions are primarily intended to target criminal structures, businesses must pay close attention, as the new criminal offenses and control measures also seek to…