{"id":4243,"date":"2025-04-04T16:16:54","date_gmt":"2025-04-04T22:16:54","guid":{"rendered":"https:\/\/carrillolaw.com\/?p=4243"},"modified":"2025-05-02T09:54:19","modified_gmt":"2025-05-02T15:54:19","slug":"cambios-en-el-regimen-fiscal-y-reporte-de-accionistas","status":"publish","type":"post","link":"https:\/\/carrillolaw.com\/en\/2025\/04\/04\/cambios-en-el-regimen-fiscal-y-reporte-de-accionistas\/","title":{"rendered":"Changes in the Tax Regime and Shareholder Reporting"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4243\" class=\"elementor elementor-4243\" wpc-filter-elementor-widget=\"1\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2772d50 e-flex e-con-boxed e-con e-parent\" data-id=\"2772d50\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9fe091c elementor-widget elementor-widget-image\" data-id=\"9fe091c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2025\/04\/Fiscal-02.jpg\" class=\"attachment-large size-large wp-image-4244\" alt=\"\" srcset=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2025\/04\/Fiscal-02.jpg 2500w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2025\/04\/Fiscal-02-300x200.jpg 300w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2025\/04\/Fiscal-02-1024x683.jpg 1024w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2025\/04\/Fiscal-02-768x512.jpg 768w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2025\/04\/Fiscal-02-1536x1024.jpg 1536w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2025\/04\/Fiscal-02-2048x1366.jpg 2048w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2025\/04\/Fiscal-02-18x12.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-84d2180 e-flex e-con-boxed e-con e-parent\" data-id=\"84d2180\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0576054 elementor-widget elementor-widget-text-editor\" data-id=\"0576054\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">On April 10th, 2025, Decree 31-2024, the Law for the Integration of the Primary and Agricultural Production Sector, will come into force. In addition to introducing simplifications and tax benefits for these sectors, it also includes some changes that may affect other types of companies and taxpayers. These are the most noteworthy:<\/p><ul style=\"text-align: justify;\"><li>Article 15 of the Decree reforms Article 45 of the Value Added Tax (VAT) Law, which refers to the <strong>Small Taxpayer Regime<\/strong>. Specifically, it <strong>raises the taxation limit for individuals or legal entities to be able to adopt the Small Taxpayer Regime (Peque\u00f1o Contribuyente). <\/strong>Now those who sell goods or provide services for an annual amount of up to 125 times the minimum wage can be eligible for this regime. Previously the maximum was Q150,000 (US$19,410) a year, and starting in April of this year, the amount will rise to around Q\t465,000 (US$60,171).<br \/><br \/><\/li><li>Article 19 amends article 120 of the Tax Code, which refers to the registration of taxpayers and responsible parties. The most significant change affects <strong>companies, as they must specify in the Unified Tax Regime (RTU) the \u201cfull names and surnames, company name or corporate name of the shareholders or partners<\/strong> of the legal entity and their percentage of participation in the capital of the latter, <strong>where appropriate<\/strong>, through the means made available to them for this purpose by the Tax Administration\u201d.<br \/><br \/><\/li><li>In this sense, Erick Echeverr\u00eda, tax collection intendent of the Superintendency of Tax Administration (SAT), explained in an interview with <a href=\"https:\/\/www.prensalibre.com\/economia\/contribuyentes-revelaran-nombres-e-informacion-de-accionistas-ante-la-sat-por-cambios-en-nueva-ley\/\">Prensa Libre<\/a>, that \u201cthe field or space to enter this new information already exists in the RTU format, although at the moment it is not mandatory to fill it in, however, it <strong>will be from the moment the law comes into force for the regimes mentioned in decree 31-2024<\/strong> and gives the SAT the power to require it from the rest of the companies\u201d.<br \/><br \/><\/li><li>According to Decree 31-2024, and in Echeverr\u00eda's words, in principle it would only apply to companies engaged in the production and marketing of agricultural products and handicrafts produced in Guatemala, destined for supermarkets, cantonal and municipal markets, collection centers and restaurants, whose gross sales do not exceed three thousand five hundred (3,500) times the current monthly minimum wage for the non-agricultural sector. This means around Q13 million (US$1.68 million) by 2025.\u00a0<\/li><\/ul><p style=\"text-align: justify;\">\u00a0<\/p><p style=\"text-align: justify;\">If you have any questions about the new requirements or need more information, please do not hesitate to contact us.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52132c9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"52132c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c93694d elementor-widget elementor-widget-text-editor\" data-id=\"c93694d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\"><strong>Update (May 2 at 10:00 a.m.):\u00a0<\/strong><em>On April 30, 2025, the Constitutional Court (CC) ruled on several constitutional challenges and ordered the provisional suspension of portions of Articles 19 and 21 that refer to issues such as the obligation to provide information on partners or shareholders or the possibility of regularizing undeclared income by paying 5% of the value without the need for supporting documents. <a href=\"https:\/\/x.com\/CC_Guatemala\/status\/1917682771306201375\">You can read the full press release here.<\/a><\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d465980 e-grid e-con-boxed e-con e-parent\" data-id=\"d465980\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bcb77b elementor-widget elementor-widget-image\" data-id=\"5bcb77b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2024\/05\/Gabriel-FSM-1024x1024.png\" class=\"attachment-large size-large wp-image-3209\" alt=\"\" srcset=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2024\/05\/Gabriel-FSM-1024x1024.png.webp 1024w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2024\/05\/Gabriel-FSM-300x300.png.webp 300w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2024\/05\/Gabriel-FSM-150x150.png.webp 150w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2024\/05\/Gabriel-FSM-768x768.png.webp 768w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2024\/05\/Gabriel-FSM-1536x1536.png.webp 1536w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2024\/05\/Gabriel-FSM-2048x2048.png.webp 2048w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2024\/05\/Gabriel-FSM-12x12.png.webp 12w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da49b2e elementor-widget elementor-widget-image\" data-id=\"da49b2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2024\/11\/Don-Carlos-1024x1024.png\" class=\"attachment-large size-large wp-image-3861\" alt=\"\" srcset=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2024\/11\/Don-Carlos-1024x1024.png.webp 1024w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2024\/11\/Don-Carlos-300x300.png.webp 300w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2024\/11\/Don-Carlos-150x150.png.webp 150w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2024\/11\/Don-Carlos-768x768.png.webp 768w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2024\/11\/Don-Carlos-1536x1536.png.webp 1536w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2024\/11\/Don-Carlos-2048x2048.png.webp 2048w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2024\/11\/Don-Carlos-12x12.png.webp 12w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-365f444 e-grid e-con-boxed e-con e-parent\" data-id=\"365f444\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-260752e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"260752e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/carrillolaw.com\/en\/miembro\/gabriel-cabrera\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">gabriel cabrera<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5717a58 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"5717a58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">carlos l\u00f3pez<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>El 10 de abril de 2025 entrar\u00e1 en vigor el Decreto 31-2024, Ley para la Integraci\u00f3n del Sector Productivo Primario y Agropecuario. Adem\u00e1s de introducir simplificaciones y beneficios tributarios para esos sectores, tambi\u00e9n incluye algunos cambios que pueden afectar a otro tipo de sociedades y contribuyentes. Estos son los m\u00e1s destacados: El art\u00edculo 15 del [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":4244,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[499],"tags":[525,534,535],"class_list":["post-4243","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletines2025","tag-decreto-31-2024","tag-regimen-de-pequeno-contribuyente","tag-regimen-tributario-unificado"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/posts\/4243","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/comments?post=4243"}],"version-history":[{"count":10,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/posts\/4243\/revisions"}],"predecessor-version":[{"id":4320,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/posts\/4243\/revisions\/4320"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/media\/4244"}],"wp:attachment":[{"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/media?parent=4243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/categories?post=4243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/tags?post=4243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}