Guatemala Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

Superintendency of Banks

Primary Legislation

Decree No. 15-2026, though the primary law focuses more on the public nature of the offer, Decree Number 34-96, This is the primary law. Finding a direct, stable URL from a government source c, Primary commercial legislation is the Commerce Code, Congressional Decree No. 2-, No law, decree, or regulatory instrument has been identified that defines, class, Banks and financial institutions are subject to Commerce Code Article 12 supervi, Businesses face the risk that a future law or regulation could retroactively imp, The lack of any formal definition of virtual assets in Guatemalan law creates th, No specific cryptocurrency law, decree, regulation, or official gazette publicat, The general tax system operates under Decreto 10-2012 (Ley IVA) for value-added, Congress of Guatemala legislative database (fintech/crypto bill status, 2025

Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

Rate: The standard rate for capital gains from the sale of assets is 10% on the net gain.. Trigger: This tax would apply when an individual or business disposes of cryptocurrency (e.g., sells it for fiat currency, exchanges it for another cryptocurrency, or uses it to purchase goods/services) and realizes a profit. The gain is calculated as the selling price minus the cost basis (acquisition price plus related expenses).. Basis: The Ley de Actualización Tributaria (Decree 10-2012) governs income tax, including capital gains.. Mining: Income from crypto mining would likely be considered commercial income and subject to progressive income tax rates if performed as a regular economic activity.. Staking, Lending, Airdrops: Rewards from staking, lending, or unsolicited airdrops could be considered ordinary income at the time of receipt (based on their fair market value in fiat) and taxed under personal income tax rules.

Key Facts

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