{"id":6235,"date":"2022-01-10T14:33:17","date_gmt":"2022-01-10T20:33:17","guid":{"rendered":"https:\/\/www.blplegal.com\/double-taxation-and-competitiveness\/"},"modified":"2022-01-10T14:33:17","modified_gmt":"2022-01-10T20:33:17","slug":"doble-tributacion-y-competitividad","status":"publish","type":"post","link":"https:\/\/blplegal.com\/es\/doble-tributacion-y-competitividad\/","title":{"rendered":"Doble tributaci\u00f3n y Competitividad"},"content":{"rendered":"\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<p class=\"wp-block-paragraph\"><a style=\"color: #002293;\" href=\"https:\/\/www.blplegal.com\/es\/rodolfo-salazar\/\">Por Rodolfo Salazar<\/a>\n<b>Socio de BLP en Guatemala<\/b>\n<a href=\"mailto:rsalazar@blplegal.com\">rsalazar@blplegal.com<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<p class=\"wp-block-paragraph\">Nuestra Constituci\u00f3n manda que el sistema tributario debe ser justo y equitativo, pero hoy en d\u00eda este enunciado es m\u00e1s poes\u00eda que realidad. Entre otras de las muchas injusticias tributarias que nuestro sistema tributario adolece, tenemos la doble tributaci\u00f3n internacional que castiga a nuestros exportadores de servicios, y eso a nadie pareciera importarle, menos a nuestros diputados. No se trata de exonerar impuestos, o de otorgar privilegios, se trata de simplemente que nuestro Estado cumpla con su deber de proveer justicia a los guatemaltecos y que cumpla con su obligaci\u00f3n de promover el desarrollo econ\u00f3mico y crear las condiciones adecuadas para promover la inversi\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El desarrollo de la tecnolog\u00eda y las comunicaciones permiten hoy, que la prestaci\u00f3n de servicios desde Guatemala a otros pa\u00edses sea posible, sin necesidad que los guatemaltecos tengamos que irnos de mojados. Sin embargo, todos los proyectos ideados para contener la migraci\u00f3n o reactivar la econom\u00eda han olvidado que el sector de la exportaci\u00f3n de servicios podr\u00eda crecer si no pesase sobre nosotros la doble tributaci\u00f3n internacional, dando lugar a nuevas plazas de trabajo de la mano de una pol\u00edtica de Estado que se enfoque en evitar que los guatemaltecos no paguemos dos o m\u00e1s veces impuestos por la misma actividad productiva, o \u00edndice de riqueza, al prestar nuestros servicios al exterior.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nuestros exportadores de servicios est\u00e1n siendo castigados con pagar su impuesto sobre la renta en Guatemala y en el pa\u00eds de destino de sus exportaciones de servicios, lo cual los obliga a subir sus honorarios hasta un 20 o 30% del precio al que podr\u00edan competir o a perder dichos porcentajes con tal de colocar de manera competitiva sus servicios. Los sectores de tecnolog\u00eda, programaci\u00f3n, dise\u00f1o gr\u00e1fico, contabilidad, servicios de digitaci\u00f3n, etc. que podr\u00edan prestarse por guatemaltecos que hoy no tienen empleos tienen que superar estas barreras de entrada para ser competitivos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En la Comisi\u00f3n de Econom\u00eda del Congreso se encuentra la Iniciativa de Ley pendiente de ser dictaminada, para que el pleno conozca el primer Tratado de Doble Tributaci\u00f3n que ratificar\u00eda Guatemala y que permitir\u00eda exportar servicios a M\u00e9xico sin sufrir doble tributaci\u00f3n. Diputados: \u00a1trabajemos por Guatemala y aprobemos esta iniciativa!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Publicado originalmente en AGEXPORT Hoy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/agexporthoy.export.com.gt\/opinion-agexport\/doble-tributacion-y-competitividad\/\">AGEXPORT Hoy<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.blplegal.com\/blp-web-2021\/wp-content\/uploads\/2022\/01\/eventos_Rodolfo_Salazar.png\" alt=\"\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a style=\"color: #002293;\" href=\"https:\/\/www.blplegal.com\/es\/rodolfo-salazar\/\">Por Rodolfo Salazar<\/a>\n<b>Socio de BLP en Guatemala<\/b>\n<a href=\"mailto:rsalazar@blplegal.com\">rsalazar@blplegal.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Rodolfo Salazar Socio de BLP en Guatemala rsalazar@blplegal.com Nuestra Constituci\u00f3n manda que el sistema tributario debe ser justo y equitativo, pero hoy en d\u00eda este enunciado es m\u00e1s poes\u00eda que realidad. Entre otras de las muchas injusticias tributarias que nuestro sistema tributario adolece, tenemos la doble tributaci\u00f3n internacional que castiga a nuestros exportadores de&#8230;<\/p>\n","protected":false},"author":2,"featured_media":22344,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[242],"tags":[],"class_list":["post-6235","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Doble tributaci\u00f3n y Competitividad - BLP Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blplegal.com\/es\/doble-tributacion-y-competitividad\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Doble tributaci\u00f3n y Competitividad - BLP Legal\" \/>\n<meta property=\"og:description\" content=\"Por Rodolfo Salazar Socio de BLP en Guatemala rsalazar@blplegal.com Nuestra Constituci\u00f3n manda que el sistema tributario debe ser justo y equitativo, pero hoy en d\u00eda este enunciado es m\u00e1s poes\u00eda que realidad. Entre otras de las muchas injusticias tributarias que nuestro sistema tributario adolece, tenemos la doble tributaci\u00f3n internacional que castiga a nuestros exportadores de...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/blplegal.com\/es\/doble-tributacion-y-competitividad\/\" \/>\n<meta property=\"og:site_name\" content=\"BLP Legal\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/blplaw\" \/>\n<meta property=\"article:published_time\" content=\"2022-01-10T20:33:17+00:00\" \/>\n<meta name=\"author\" content=\"apacheco\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@blplegal\" \/>\n<meta name=\"twitter:site\" content=\"@blplegal\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"apacheco\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/doble-tributacion-y-competitividad\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/doble-tributacion-y-competitividad\\\/\"},\"author\":{\"name\":\"apacheco\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#\\\/schema\\\/person\\\/c1629f4d06f66591d9e170559fa4d023\"},\"headline\":\"Doble tributaci\u00f3n y Competitividad\",\"datePublished\":\"2022-01-10T20:33:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/doble-tributacion-y-competitividad\\\/\"},\"wordCount\":424,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/doble-tributacion-y-competitividad\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/blplegal.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/noticias-CA-2026-100.jpg\",\"articleSection\":[\"Blog\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/blplegal.com\\\/es\\\/doble-tributacion-y-competitividad\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/doble-tributacion-y-competitividad\\\/\",\"url\":\"https:\\\/\\\/blplegal.com\\\/es\\\/doble-tributacion-y-competitividad\\\/\",\"name\":\"Doble tributaci\u00f3n y Competitividad - 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