taxes
Know how much you should pay for the vehicle circulation tax in Guatemala and the forms available to consult the amount and apply current discounts.
Guatemalan taxpayers must consult and pay the circulation tax before July 31. The SAT offers manual and digital options to know the amount and apply the 50%discount. (Photo, free press: Shuttersock)
With the arrival of the second semester of the year, many taxpayers wonder how much they must pay for vehicle circulation tax In Guatemala.
This fiscal obligation, regulated by law, varies depending on the model, type and year of vehicle. In accordance with current regulations, the VEHICLE CIRCULATION TAX PERCENTAGE It is determined according to the vehicle model.
The Superintendence of Tax Administration (SAT) publishes every year the Tax Table of Securitieswhere percentages that range from the 2% for more recent models to him 0.2% for older models.
Next, they are detailed Two ways to consult the amount to pay and how to correctly apply the current discounts.
Option 1: Circulation Tax Manual Consultation
If the owner wishes to manually calculate the Tax Vehicle Tax Value Valueyou must follow these steps:
- Search for the taxable table corresponding to the current fiscal year. This table is available in the SAT portal.
- Locate the vehicle In the table according to its brand, line, series, model and year of manufacture.
- Apply the current reduction: According to him Article 5 of Decree 1-2013a reduction of the 50% on the tax amount indicated in the table. For example, if the value to be paid is Q1,000the taxpayer must only pay Q500 After applying the reduction.
Option 2: Consult the tax from the SAT portal
To facilitate the process, the SAT allows you to do the Online consultation of the circulation tax through its official platform. This method already automatically applies the current discounts.
Steps to consult the tax from the SAT portal:
- Complete the Security captcha.
- Enter the vehicle plates and the NIT of the owner.
- The system will show the following data: status, plate number, tax value, accessories, total amount to be paid, Electronic decalTransit fines (if they exist)
What is the minimum amount that must be paid?
The law establishes that the circulation tax cannot be lower To certain minimum amounts, even after applying the 50%discount:
- Private vehicles: Minimum Q220 (Discount, Q150)
- Motorcycles: Minimum Q150 (Discount, Q75)
What if the tax does not seem correct?
If the taxpayer considers that the tax value It does not correspond to the characteristics of your vehicleyou can go to any SAT agency to request a review. This applies in cases where the data in the table does not match the registered car.
The SAT clarifies that The decree that establishes the 50% reduction does not have a date of completionhence The discount remains in force until legal reforms are introduced.
Special rates for certain types of vehicles
In addition to the percentages established per year and model, there are Fixed rates for special use vehicleslike the following:
- Trucks, buses, transport of values, vans, tractors, tractor heads and agricultural tractors: Q560
- Buses, buses, school or urban microbuses (10 to 30 passengers), trucks and semi -trailers with an axis: Q400
- Cast trucks (up to a ton), ambulances, funeral cars and rental vehicles: Q300
- Motorcycles, Motonetas and Velocípedos with Motor: Q150
It is recommended that the owners review the vehicle data in advance to avoid errors in the payment of the Vehicle circulation tax and comply with this tax obligation within the established legal period.