The term to pay the Tax on the Circulation of Land Vehicles (ISCV) was expanded to December 31, 2026after the Congress of the Republic approved this July 29, of national urgency and in a single debate, the Decree 19-2026 with 130 votes in favor, three against and 27 deputies absent.
According to the deputies, the measure seeks to alleviate the economic burden of taxpayers due to the increase in fuel prices. fuelsthe basic basket and other factors that have affected the cost of living. In addition, it will allow those who have not yet paid the tax to do so until they receive their payment from the Bonus.
Six key aspects of enlargement
If you have a vehicle, these are the six key things you should know about extending the deadline to pay road tax:
1. The new deadline expires on December 31
According to the Superintendence of Tax Administration (SAT)until July 28 near the 70% of vehicle owners I had already paid the road taxso the extension of the deadline will benefit the 30% who still have this procedure pending.
Once the decree comes into effect, these taxpayers will have until December 31, 2026 to comply with this tax obligation without being applied fines or late fees due to the expiration of the original term.
2. The extension has yet to come into force
Although he Congress of the Republic has already approved the extension, according to Decree 19-2026, the measure is not yet in force. Now, it must be sanctioned by President Bernardo Arévalo and finally published in the Central American Newspaper.
The extension of the term to pay the road tax will come into force one day after its official publication.
3. The 2025 card and sticker will remain valid
With this payment extension, the circulation card and the circulation decal corresponding to the period 2025 will remain valid until December 31, 2026.
However, when driving a vehicle or motorcycle it will be mandatory to carry the driver licensethe circulation card and the road tax sticker.
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4. Documents can be submitted in digital format
From the reforms to the Traffic Laweffective from February 2025, both the circulation card like the electronic decal They can be shown in digital format, in accordance with article 18 of the Traffic Regulations.
This means that it is not mandatory to print them, although drivers can do so if they wish.
However, authorities recommend saving both files in an easily accessible folder on your cell phone. They also advise not to rely exclusively on cloud storage, since the lack of an internet connection could prevent documents from being shown during a checkpoint.
5. You will not be able to download the 2025 sticker again if you did not pay for the 2026 sticker
Although the 2025 circulation decal It will remain valid until December, those who have lost the digital file or the printed document will not be able to recover it from the portal of the SAT.
This is because since January 1, 2026 The system enabled the payment of the tax corresponding to the current year, so it only allows the new sticker to be generated once the 2026 tax has been paid.
6. The circulation card will also depend on the current payment
The circulation card It can be used in both physical and digital formats. However, if the driver lost the file or printed document, they can only download it again from the SAT Virtual Agency after having paid the road tax 2026. The system no longer allows access to the files corresponding to the previous year, so the recovery of the document is conditional on payment for the current period.