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Von Wobeser y Sierra - In today’s dynamic legal landscape, technical excellence is the foundation, but true leadership is measured by strategic vision and the ability to anticipate change. Faced with constantly evolving markets, our clients demand that their legal advisors seamlessly integrate with ...
 
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GuatemalaEY Law

EY Law - The plenary session of the Congress of the Republic of Guatemala approved Decree 17-2025, Law for the Facilitation of Compliance in Tax Refunds, which introduces amendments to the Tax Code and the Value Added Tax (VAT) Law. On 18 November 2025, the Congress of the Republic of Guatemala approved Decree 17-2025 to speed up tax refunds. Among the most relevant provisions are the following: The main objective of the Decree is to streamline, simplify, and standardise the procedures for refunding tax credits and other taxes to taxpayers, addressing the historical backlog of thousands of files, a problem that has generated constant c...
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