On February 21st 2023, the Tax Administration (SAT), informed[1] hat several atypical behaviors have been detected in certain taxpayers.
 
The Tax Administration identified 169 individuals who, in the past year, have purchased luxury goods that are not related to the income declared by these taxpayers.
 
During 2022, the Tax Administration analyzed the purchase of luxury cars and detected that the tax burden of these taxpayers is low or null in comparison with the economic capacity necessary to purchase such vehicles, whose average value is between Q.657,000 and Q. 1.7 million[2] (US$84,000 a US$217,000).
 
The authorities explained that they have identified two different uncommon behaviors: high wealth individuals with low-income reports and high consumption rates with low-income reports[3].
 
As a result of the analysis and the identification of the alleged atypical behavior, the Tax Administration will proceed to notify and audit taxpayers who have registered in the vehicle tax registry, and who have vehicles reported to be worth more than Q. 50,000 (US$6,400) and with lower income reports during 2022.

For further information, please contact:

• Maria De Lourdes Villanueva maria.villanueva@carrillolaw.com
• Gabriel Cabrera: gabriel.cabrera@carrillolaw.com

[1] https://portal.sat.gob.gt/portal/noticias/presentan-detalles-de-nueva-tipologia-de-incumplimiento-tributario/

[2] https://elperiodico.com.gt/lo-mas-importante-de-hoy/2023/02/21/sat-detecta-comportamiento-tributario-atipico-en-compras-de-vehiculos-de-lujo/

[3] https://www.prensalibre.com/economia/la-sat-investiga-a-827-contribuyentes-por-incoherencias-entre-lo-que-ganan-y-lo-que-gastan/