{"id":23508,"date":"2026-09-01T09:06:51","date_gmt":"2026-09-01T15:06:51","guid":{"rendered":"https:\/\/blplegal.com\/?p=23508"},"modified":"2026-09-01T09:15:38","modified_gmt":"2026-09-01T15:15:38","slug":"reforma-iusi-guatemala-inmuebles-2026","status":"publish","type":"post","link":"https:\/\/blplegal.com\/es\/reforma-iusi-guatemala-inmuebles-2026\/","title":{"rendered":"Guatemala modifica el IUSI y otras reglas tributarias aplicables a inmuebles"},"content":{"rendered":"\n\t<div id=\"text-3553450840\" class=\"text texto-justificado\">\n\t\t\n\n<p><span data-contrast=\"auto\">El 28 de agosto de 2026 fue publicado en el Diario de Centro Am\u00e9rica el Decreto No. 18-2026, que introduce reformas relevantes en materia tributaria, particularmente para propietarios de inmuebles y operaciones inmobiliarias.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Entre los principales cambios destacan:<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"1\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"0\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">IUSI tasa 0 para vivienda:<\/span><\/b><span data-contrast=\"auto\"> los inmuebles destinados a vivienda, uso residencial o uso mixto estar\u00e1n sujetos a una tasa de cero por millar, independientemente de su valor.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"1\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">IUSI a inmuebles comerciales y otros usos:<\/span><\/b><span data-contrast=\"auto\"> se mantienen las tasas de 3, 6, y 9 por millar, dependiendo del valor inscrito del inmueble.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"1\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Nueva exenci\u00f3n de Ganancias de Capital del ISR<\/span><\/b><span data-contrast=\"auto\">: se incorpora una exenci\u00f3n para determinadas personas individuales que obtengan rentas derivadas de inmuebles ubicados en Guatemala, sujeta al cumplimiento de las condiciones establecidas en la reforma.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"1\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Venta de inmuebles y Timbres Fiscales:<\/span><\/b><span data-contrast=\"auto\"> se fortalecen los mecanismos de recaudaci\u00f3n, control e intercambio de informaci\u00f3n entre las municipalidades, SAT y el Ministerio de Finanzas P\u00fablicas respecto de las segundas y subsiguientes ventas, permutas y otras transferencias de bienes inmuebles.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"auto\">\u00bfCu\u00e1ndo entran en vigor los cambios?<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"2\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"0\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">IUSI:<\/span><\/b><span data-contrast=\"auto\"> las reformas entrar\u00e1n en vigor el 26 de noviembre de 2026.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"2\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">ISR:<\/span><\/b><span data-contrast=\"auto\"> la nueva exenci\u00f3n ser\u00e1 aplicable a partir del 1 de enero de 2027.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"2\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Impuesto de Timbres Fiscales:<\/span><\/b><span data-contrast=\"auto\"> las nuevas disposiciones ser\u00e1n aplicables a partir del 1 de enero de 2027.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"auto\">\u00bfPor qu\u00e9 es relevante?<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La reforma puede representar eficiencias tributarias importantes en determinados casos, pero tambi\u00e9n incrementa los mecanismos de control sobre las operaciones inmobiliarias. Propietarios, arrendadores, desarrolladores, inversionistas y empresas con activos inmobiliarios es importante que revisen la clasificaci\u00f3n y uso de sus inmuebles, la aplicaci\u00f3n de las nuevas exenciones y el tratamiento tributario de futuras operaciones.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">El equipo de BLP se encuentra disponible para analizar el impacto de estas reformas y las oportunidades que puedan derivarse de su implementaci\u00f3n.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n\t\t\t<\/div>\n\t\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":23507,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[261,290,287,312],"tags":[],"class_list":["post-23508","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guatemala","category-impuestos","category-inmobiliario-y-hoteleria","category-newsflash"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - 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