Although many Guatemalans hope to receive the Bonus 14 To fulfill this obligation. The Superintendence of Tax Administration (SAT) Remember that the deadline expires on July 31, although it could be extended by Congress.
According to the records of the SATthe vehicle park in Guatemala grew by 8.0% in the last year. The administration He informed that, until June 15, 2025, he has raised Q524.17 million of the total expected A million 228 thousand 50 like part of the Payment of vehicle circulation tax.
This figure represents a 42.74% of the collection goal established for this year, to a month and a half that the legal deadline comes.
When does the 2025 circulation tax in Guatemala expire?
According to him Article 29, literal a) of Decree number 70-94Law on Tax on Terrestrial, Maritime and Aerial Vehicle Tax, the deadline to pay the circulation tax It is the July 31 of each year.
This period applies to all types of vehicles: individuals, commercial, motorcycles, maritime and aerial.
Non -payment at the established time entails tax and financial consequences for owners.
What happens if the circulation tax is not paid on time?
Taxpayers who do not pay within the deadline incur INFRACTION OF OMISSION OF PAYMENT OF TAXESand they will be imposed Fine equivalent to 100% of the omitted taxin addition to the calculation of Moratory interests.
However, the SAT establishes that, if the payment is made voluntarily and Without requirement of the Tax Administrationthe taxpayer has the right to a 75% reduction in the fine.
How long is the 2024 circulation card valid?
The 2024 circulation card It will be valid Until July 31, 2025.
As of August 1, the SAT may impose sanctions on those who have not complied with the corresponding tax and do not have the updated card.
Although from the December 19, 2024 The Reforms to the Traffic Lawwhich eliminated the obligation to print the Circulation cardthis must be presented, in a form Physics or digitalduring operations carried out by the Municipal Traffic Police (PMT).
Will there be extension for the payment of the 2025 circulation tax?
He May 26, 2025a group of Seven deputies of different benches presented a Law initiative in the Congress of the Republic to expand the term of the Circulation tax payment to him September 30, 2025.
According to the Social Communication Directorate of Congressthe file was transferred the June 17 to the Public Finance and Currency Commissionwhich must Issue opinion before the proposal returns to the Plenary of Congress for its eventual approval.
So far, there is no official extension and the current term remains on July 31, 2025.
Active vehicle park in Guatemala in 2025
According to official figures, the Active vehicle park in Guatemala It is composed of more than 6 million unitsdistributed as follows:
- Motorcycles: 2 million 985 thousand 246
- Private vehicles: 2 million 670 thousand 641
- Commercial vehicles: 391 thousand 213
- General Total: 6 million 47 thousand 100
He Vehicle Park in Guatemala A grew 8.0% In the last year, when passing 5 million 599 thousand 245 units registered as of July 16, 2024 to 6 million 47 thousand 100 in June 2025.
This increase represents a growing challenge for the SAT as to Control, control and collection of vehicle circulation tax.
Beyond the tax aspect, the increase also generates Important pressures on road mobility and country infrastructureas experts and analysts warn it, since many roads and cities do not have the necessary capacity to absorb such volume.
This translates into higher traffic levels, accelerated wear of the roads and an increase in traffic accident risks.
Recommendations for taxpayers
- Make the payment of the tax within the legal deadline to avoid sanctions.
- Keep the circulation card in digital or printed format, since it can be required during operations.
- Be attentive to the official channels of the SAT and Congress to verify whether or not the Expansion of the term.