{"id":5207,"date":"2026-09-01T14:24:44","date_gmt":"2026-09-01T20:24:44","guid":{"rendered":"https:\/\/carrillolaw.com\/?p=5207"},"modified":"2026-09-01T16:33:15","modified_gmt":"2026-09-01T22:33:15","slug":"reformas-al-impuesto-unico-sobre-inmuebles-iusi","status":"publish","type":"post","link":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/","title":{"rendered":"Reforms to the Single Property Tax (IUSI)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5207\" class=\"elementor elementor-5207\" wpc-filter-elementor-widget=\"1\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-96ede15 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"96ede15\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f7aa7a elementor-widget elementor-widget-image\" data-id=\"8f7aa7a\" 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\/2026\/09\/EN-Iusi-1.jpg\" class=\"attachment-large size-large wp-image-5208\" alt=\"\" srcset=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/EN-Iusi-1.jpg 2500w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/EN-Iusi-1-700x467.jpg 700w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/EN-Iusi-1-1024x683.jpg 1024w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/EN-Iusi-1-768x512.jpg 768w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/EN-Iusi-1-1536x1024.jpg 1536w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/EN-Iusi-1-2048x1366.jpg 2048w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/EN-Iusi-1-18x12.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-a0fedc9 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"a0fedc9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-031a8f6 elementor-widget elementor-widget-text-editor\" data-id=\"031a8f6\" 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 August 28, 2026, following its enactment the previous day by President Bernardo Ar\u00e9valo, <a href=\"https:\/\/lahora.gt\/wp-content\/uploads\/sites\/5\/2026\/07\/Decreto-18-2026.pdf\">Decree 18-2026,<\/a> which amends the Single Property Tax (IUSI) Law, was published in the Official Gazette. The decree had been approved by Congress on July 29.<\/p><p style=\"text-align: justify;\">The Decree contains a tax reform that modifies the tax regime for real estate and capital gains. The changes will take effect in phases beginning sixty days after its publication.<\/p><p style=\"text-align: justify;\"><strong>IUSI Exemption for Residential Properties:<\/strong><\/p><p style=\"text-align: justify;\">The most significant reform is the elimination of the tax on residential properties:<\/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-ab55968 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"ab55968\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bdadd6 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"4bdadd6\" 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=\"516\" src=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/EN-Iusi-2.jpg\" class=\"attachment-large size-large wp-image-5209\" alt=\"\" srcset=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/EN-Iusi-2.jpg 1667w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/EN-Iusi-2-700x451.jpg 700w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/EN-Iusi-2-1024x660.jpg 1024w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/EN-Iusi-2-768x495.jpg 768w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/EN-Iusi-2-1536x991.jpg 1536w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/EN-Iusi-2-18x12.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-c62a119 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"c62a119\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bb98e2 elementor-widget elementor-widget-text-editor\" data-id=\"6bb98e2\" 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;\">The exemption applies exclusively to individuals who own a primary residence and will take effect 90 days after publication in the Official Gazette.<\/p><p style=\"text-align: justify;\"><strong>Income Tax (ISR) Exemption on Capital Gains from the Sale of Real Estate <\/strong><\/p><p style=\"text-align: justify;\">The Decree also introduces a new exemption for capital gains from the sale of real estate, which applies to individuals who sell real estate located in Guatemala. It does not apply to:<\/p><ul style=\"text-align: justify;\"><li>Companies and legal entities.<\/li><li>Trusts and estates.<\/li><li>Individuals registered in the Unified Tax Registry (RTU) engaged in real estate activities (purchase and sale, construction for sale, brokerage, etc.).<\/li><\/ul><p style=\"text-align: justify;\"><br \/>This provision will take effect on January 1, 2027.<\/p><p style=\"text-align: justify;\"><strong>Redistribution of Revenue to Municipalities:<\/strong><\/p><p style=\"text-align: justify;\">The reform also reallocates revenue from the Stamp Tax generated by the sale of real estate and directs it to the municipality where the property is located. This provision will take effect on January 1, 2027.<\/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-592b775 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"592b775\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4231186 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"4231186\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e80c252 elementor-widget elementor-widget-image\" data-id=\"e80c252\" 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\/2026\/04\/Gabriel-1024x1024.jpg\" class=\"attachment-large size-large wp-image-4996\" alt=\"\" srcset=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/04\/Gabriel-1024x1024.jpg 1024w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/04\/Gabriel-700x700.jpg 700w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/04\/Gabriel-500x500.jpg 500w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/04\/Gabriel-768x768.jpg 768w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/04\/Gabriel-1536x1536.jpg 1536w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/04\/Gabriel-12x12.jpg 12w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/04\/Gabriel.jpg 1667w\" 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>\n\t\t<div class=\"elementor-element elementor-element-37b1200 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"37b1200\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ea62aa elementor-widget elementor-widget-image\" data-id=\"6ea62aa\" 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 loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/Don-Carlos-1024x1024.jpg\" class=\"attachment-large size-large wp-image-5231\" alt=\"\" srcset=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/Don-Carlos-1024x1024.jpg 1024w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/Don-Carlos-700x700.jpg 700w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/Don-Carlos-500x500.jpg 500w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/Don-Carlos-768x768.jpg 768w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/Don-Carlos-1536x1536.jpg 1536w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/Don-Carlos-12x12.jpg 12w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/Don-Carlos.jpg 1667w\" 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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ea83846 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"ea83846\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e95c17a e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"e95c17a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3b7fc7 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d3b7fc7\" 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>\n\t\t<div class=\"elementor-element elementor-element-cf3e560 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"cf3e560\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a544258 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a544258\" 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=\"#\">\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-deb3daf e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"deb3daf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fab2c5e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"fab2c5e\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9b00346 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"9b00346\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65a081e elementor-widget elementor-widget-text-editor\" data-id=\"65a081e\" 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: center;\"><strong>Published on September 1, 2026.<\/strong><\/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\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>El 28 de agosto de 2026, tras la sanci\u00f3n el d\u00eda anterior por parte del presidente Bernardo Ar\u00e9valo, fue publicado en el Diario Oficial el Decreto 18-2026 que modifica la Ley del Impuesto \u00danico Sobre Inmuebles (IUSI). Este hab\u00eda sido aprobado por el Congreso de la Rep\u00fablica el 29 de julio. <\/p>","protected":false},"author":9,"featured_media":5208,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[599],"tags":[641,640,639],"class_list":["post-5207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletines2026","tag-decreto-18-2026","tag-impuesto-unico-sobre-inmuebles","tag-iusi"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"El 28 de agosto de 2026, tras la sanci\u00f3n el d\u00eda anterior por parte del presidente Bernardo Ar\u00e9valo, fue publicado en el Diario Oficial el Decreto 18-2026 que modifica la Ley del Impuesto \u00danico Sobre Inmuebles (IUSI). Este hab\u00eda sido aprobado por el Congreso de la Rep\u00fablica el 29 de julio.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Pablo Miranda\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.1.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Carrillo &amp; Asociados - Inspirados por justicia, integridad y estado de derecho\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Reformas al Impuesto \u00danico Sobre Inmuebles (IUSI) - Carrillo &amp; Asociados\" \/>\n\t\t<meta property=\"og:description\" content=\"El 28 de agosto de 2026, tras la sanci\u00f3n el d\u00eda anterior por parte del presidente Bernardo Ar\u00e9valo, fue publicado en el Diario Oficial el Decreto 18-2026 que modifica la Ley del Impuesto \u00danico Sobre Inmuebles (IUSI). Este hab\u00eda sido aprobado por el Congreso de la Rep\u00fablica el 29 de julio.\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/\" \/>\n\t\t<meta property=\"og:image\" content=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/04\/logo-footer-carrillo.svg\" \/>\n\t\t<meta property=\"og:image:secure_url\" content=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/04\/logo-footer-carrillo.svg\" \/>\n\t\t<meta property=\"og:image:width\" content=\"240\" \/>\n\t\t<meta property=\"og:image:height\" content=\"50\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2026-09-01T20:24:44+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2026-09-01T22:33:15+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"Reformas al Impuesto \u00danico Sobre Inmuebles (IUSI) - Carrillo &amp; Asociados\" \/>\n\t\t<meta name=\"twitter:description\" content=\"El 28 de agosto de 2026, tras la sanci\u00f3n el d\u00eda anterior por parte del presidente Bernardo Ar\u00e9valo, fue publicado en el Diario Oficial el Decreto 18-2026 que modifica la Ley del Impuesto \u00danico Sobre Inmuebles (IUSI). Este hab\u00eda sido aprobado por el Congreso de la Rep\u00fablica el 29 de julio.\" \/>\n\t\t<meta name=\"twitter:image\" content=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/04\/logo-footer-carrillo.svg\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BlogPosting\",\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/2026\\\/09\\\/01\\\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\\\/#blogposting\",\"name\":\"Reformas al Impuesto \\u00danico Sobre Inmuebles (IUSI) - Carrillo & Asociados\",\"headline\":\"Reformas al Impuesto \\u00danico Sobre Inmuebles (IUSI)\",\"author\":{\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/author\\\/mirandap\\\/#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/carrillolaw.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Septiembre-ES.jpg\",\"width\":2500,\"height\":1667},\"datePublished\":\"2026-09-01T14:24:44-06:00\",\"dateModified\":\"2026-09-01T16:33:15-06:00\",\"inLanguage\":\"en-US\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/2026\\\/09\\\/01\\\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\\\/#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/2026\\\/09\\\/01\\\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\\\/#webpage\"},\"articleSection\":\"#Boletines2026, Decreto 18 2026, Impuesto \\u00danico sobre Inmuebles, IUSI\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/2026\\\/09\\\/01\\\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/carrillolaw.com\\\/en\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/category\\\/boletines2026\\\/#listItem\",\"name\":\"#Boletines2026\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/category\\\/boletines2026\\\/#listItem\",\"position\":2,\"name\":\"#Boletines2026\",\"item\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/category\\\/boletines2026\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/2026\\\/09\\\/01\\\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\\\/#listItem\",\"name\":\"Reformas al Impuesto \\u00danico Sobre Inmuebles (IUSI)\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/2026\\\/09\\\/01\\\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\\\/#listItem\",\"position\":3,\"name\":\"Reformas al Impuesto \\u00danico Sobre Inmuebles (IUSI)\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/category\\\/boletines2026\\\/#listItem\",\"name\":\"#Boletines2026\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/#organization\",\"name\":\"Carrillo & Asociados\",\"description\":\"Inspirados por justicia, integridad y estado de derecho\",\"url\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/\",\"telephone\":\"+50224215700\",\"logo\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/carrillolaw.com\\\/wp-content\\\/uploads\\\/2022\\\/04\\\/logo-header.svg\",\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/2026\\\/09\\\/01\\\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\\\/#organizationLogo\",\"width\":240,\"height\":50},\"image\":{\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/2026\\\/09\\\/01\\\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\\\/#organizationLogo\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/carrillo-&-asociados\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/author\\\/mirandap\\\/#author\",\"url\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/author\\\/mirandap\\\/\",\"name\":\"Pablo Miranda\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/2026\\\/09\\\/01\\\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\\\/#webpage\",\"url\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/2026\\\/09\\\/01\\\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\\\/\",\"name\":\"Reformas al Impuesto \\u00danico Sobre Inmuebles (IUSI) - Carrillo & Asociados\",\"description\":\"El 28 de agosto de 2026, tras la sanci\\u00f3n el d\\u00eda anterior por parte del presidente Bernardo Ar\\u00e9valo, fue publicado en el Diario Oficial el Decreto 18-2026 que modifica la Ley del Impuesto \\u00danico Sobre Inmuebles (IUSI). Este hab\\u00eda sido aprobado por el Congreso de la Rep\\u00fablica el 29 de julio.\",\"inLanguage\":\"en-US\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/2026\\\/09\\\/01\\\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\\\/#breadcrumblist\"},\"author\":{\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/author\\\/mirandap\\\/#author\"},\"creator\":{\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/author\\\/mirandap\\\/#author\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/carrillolaw.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Septiembre-ES.jpg\",\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/2026\\\/09\\\/01\\\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\\\/#mainImage\",\"width\":2500,\"height\":1667},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/2026\\\/09\\\/01\\\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\\\/#mainImage\"},\"datePublished\":\"2026-09-01T14:24:44-06:00\",\"dateModified\":\"2026-09-01T16:33:15-06:00\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/\",\"name\":\"Carrillo & Asociados\",\"description\":\"Inspirados por justicia, integridad y estado de derecho\",\"inLanguage\":\"en-US\",\"publisher\":{\"@id\":\"https:\\\/\\\/carrillolaw.com\\\/en\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<script type=\"text\/javascript\">\n\t\t\t(function(c,l,a,r,i,t,y){\n\t\t\tc[a]=c[a]||function(){(c[a].q=c[a].q||[]).push(arguments)};t=l.createElement(r);t.async=1;\n\t\t\tt.src=\"https:\/\/www.clarity.ms\/tag\/\"+i+\"?ref=aioseo\";y=l.getElementsByTagName(r)[0];y.parentNode.insertBefore(t,y);\n\t\t})(window, document, \"clarity\", \"script\", \"hgcw16nufh\");\n\t\t<\/script>\n\t\t<!-- All in One SEO -->\n\n","aioseo_head_json":{"title":"Reformas al Impuesto \u00danico Sobre Inmuebles (IUSI) - Carrillo & Asociados","description":"El 28 de agosto de 2026, tras la sanci\u00f3n el d\u00eda anterior por parte del presidente Bernardo Ar\u00e9valo, fue publicado en el Diario Oficial el Decreto 18-2026 que modifica la Ley del Impuesto \u00danico Sobre Inmuebles (IUSI). Este hab\u00eda sido aprobado por el Congreso de la Rep\u00fablica el 29 de julio.","canonical_url":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/","robots":"max-image-preview:large","keywords":"","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"BlogPosting","@id":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/#blogposting","name":"Reformas al Impuesto \u00danico Sobre Inmuebles (IUSI) - Carrillo & Asociados","headline":"Reformas al Impuesto \u00danico Sobre Inmuebles (IUSI)","author":{"@id":"https:\/\/carrillolaw.com\/en\/author\/mirandap\/#author"},"publisher":{"@id":"https:\/\/carrillolaw.com\/en\/#organization"},"image":{"@type":"ImageObject","url":"https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/Septiembre-ES.jpg","width":2500,"height":1667},"datePublished":"2026-09-01T14:24:44-06:00","dateModified":"2026-09-01T16:33:15-06:00","inLanguage":"en-US","mainEntityOfPage":{"@id":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/#webpage"},"isPartOf":{"@id":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/#webpage"},"articleSection":"#Boletines2026, Decreto 18 2026, Impuesto \u00danico sobre Inmuebles, IUSI"},{"@type":"BreadcrumbList","@id":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/carrillolaw.com\/en#listItem","position":1,"name":"Home","item":"https:\/\/carrillolaw.com\/en","nextItem":{"@type":"ListItem","@id":"https:\/\/carrillolaw.com\/en\/category\/boletines2026\/#listItem","name":"#Boletines2026"}},{"@type":"ListItem","@id":"https:\/\/carrillolaw.com\/en\/category\/boletines2026\/#listItem","position":2,"name":"#Boletines2026","item":"https:\/\/carrillolaw.com\/en\/category\/boletines2026\/","nextItem":{"@type":"ListItem","@id":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/#listItem","name":"Reformas al Impuesto \u00danico Sobre Inmuebles (IUSI)"},"previousItem":{"@type":"ListItem","@id":"https:\/\/carrillolaw.com\/en#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/#listItem","position":3,"name":"Reformas al Impuesto \u00danico Sobre Inmuebles (IUSI)","previousItem":{"@type":"ListItem","@id":"https:\/\/carrillolaw.com\/en\/category\/boletines2026\/#listItem","name":"#Boletines2026"}}]},{"@type":"Organization","@id":"https:\/\/carrillolaw.com\/en\/#organization","name":"Carrillo & Asociados","description":"Inspirados por justicia, integridad y estado de derecho","url":"https:\/\/carrillolaw.com\/en\/","telephone":"+50224215700","logo":{"@type":"ImageObject","url":"https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/04\/logo-header.svg","@id":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/#organizationLogo","width":240,"height":50},"image":{"@id":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/#organizationLogo"},"sameAs":["https:\/\/www.linkedin.com\/company\/carrillo-&-asociados"]},{"@type":"Person","@id":"https:\/\/carrillolaw.com\/en\/author\/mirandap\/#author","url":"https:\/\/carrillolaw.com\/en\/author\/mirandap\/","name":"Pablo Miranda"},{"@type":"WebPage","@id":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/#webpage","url":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/","name":"Reformas al Impuesto \u00danico Sobre Inmuebles (IUSI) - Carrillo & Asociados","description":"El 28 de agosto de 2026, tras la sanci\u00f3n el d\u00eda anterior por parte del presidente Bernardo Ar\u00e9valo, fue publicado en el Diario Oficial el Decreto 18-2026 que modifica la Ley del Impuesto \u00danico Sobre Inmuebles (IUSI). Este hab\u00eda sido aprobado por el Congreso de la Rep\u00fablica el 29 de julio.","inLanguage":"en-US","isPartOf":{"@id":"https:\/\/carrillolaw.com\/en\/#website"},"breadcrumb":{"@id":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/#breadcrumblist"},"author":{"@id":"https:\/\/carrillolaw.com\/en\/author\/mirandap\/#author"},"creator":{"@id":"https:\/\/carrillolaw.com\/en\/author\/mirandap\/#author"},"image":{"@type":"ImageObject","url":"https:\/\/carrillolaw.com\/wp-content\/uploads\/2026\/09\/Septiembre-ES.jpg","@id":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/#mainImage","width":2500,"height":1667},"primaryImageOfPage":{"@id":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/#mainImage"},"datePublished":"2026-09-01T14:24:44-06:00","dateModified":"2026-09-01T16:33:15-06:00"},{"@type":"WebSite","@id":"https:\/\/carrillolaw.com\/en\/#website","url":"https:\/\/carrillolaw.com\/en\/","name":"Carrillo & Asociados","description":"Inspirados por justicia, integridad y estado de derecho","inLanguage":"en-US","publisher":{"@id":"https:\/\/carrillolaw.com\/en\/#organization"}}]},"og:locale":"en_US","og:site_name":"Carrillo &amp; Asociados - Inspirados por justicia, integridad y estado de derecho","og:type":"article","og:title":"Reformas al Impuesto \u00danico Sobre Inmuebles (IUSI) - Carrillo &amp; Asociados","og:description":"El 28 de agosto de 2026, tras la sanci\u00f3n el d\u00eda anterior por parte del presidente Bernardo Ar\u00e9valo, fue publicado en el Diario Oficial el Decreto 18-2026 que modifica la Ley del Impuesto \u00danico Sobre Inmuebles (IUSI). Este hab\u00eda sido aprobado por el Congreso de la Rep\u00fablica el 29 de julio.","og:url":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/","og:image":"https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/04\/logo-footer-carrillo.svg","og:image:secure_url":"https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/04\/logo-footer-carrillo.svg","og:image:width":240,"og:image:height":50,"article:published_time":"2026-09-01T20:24:44+00:00","article:modified_time":"2026-09-01T22:33:15+00:00","twitter:card":"summary_large_image","twitter:title":"Reformas al Impuesto \u00danico Sobre Inmuebles (IUSI) - Carrillo &amp; Asociados","twitter:description":"El 28 de agosto de 2026, tras la sanci\u00f3n el d\u00eda anterior por parte del presidente Bernardo Ar\u00e9valo, fue publicado en el Diario Oficial el Decreto 18-2026 que modifica la Ley del Impuesto \u00danico Sobre Inmuebles (IUSI). Este hab\u00eda sido aprobado por el Congreso de la Rep\u00fablica el 29 de julio.","twitter:image":"https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/04\/logo-footer-carrillo.svg"},"aioseo_meta_data":{"post_id":"5207","title":null,"description":null,"keywords":null,"keyphrases":{"focus":{"keyphrase":"","score":0,"analysis":{"keyphraseInTitle":{"score":0,"maxScore":9,"error":1}}},"additional":[]},"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"BlogPosting","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":null,"frequency":"default","local_seo":null,"breadcrumb_settings":null,"limit_modified_date":false,"ai":{"faqs":[],"keyPoints":[],"schemas":[],"titles":[],"descriptions":[],"socialPosts":{"email":{"subject":"","preview":"","content":""},"linkedin":[],"twitter":[],"facebook":[],"instagram":[]}},"created":"2026-09-01 20:24:48","updated":"2026-09-01 22:35:35","seo_analyzer_scan_date":null,"focus_keyword":null,"additional_keywords":null,"truseo_locale":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/carrillolaw.com\/en\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/carrillolaw.com\/en\/category\/boletines2026\/\" title=\"#Boletines2026\">#Boletines2026<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tReformas al Impuesto \u00danico Sobre Inmuebles (IUSI)\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/carrillolaw.com\/en"},{"label":"#Boletines2026","link":"https:\/\/carrillolaw.com\/en\/category\/boletines2026\/"},{"label":"Reformas al Impuesto \u00danico Sobre Inmuebles (IUSI)","link":"https:\/\/carrillolaw.com\/en\/2026\/09\/01\/reformas-al-impuesto-unico-sobre-inmuebles-iusi\/"}],"_links":{"self":[{"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/posts\/5207","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=5207"}],"version-history":[{"count":40,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/posts\/5207\/revisions"}],"predecessor-version":[{"id":5254,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/posts\/5207\/revisions\/5254"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/media\/5208"}],"wp:attachment":[{"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/media?parent=5207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/categories?post=5207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/tags?post=5207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}