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What tax incentives do renewable energy projects get (Decree 52-2003)?

According to the cited documentsExemption terms: to be confirmedLegal framework

The Law on Incentives for Renewable Energy Projects (Decree 52-2003) exempts imports of equipment from customs duties (DAI) and VAT (IVA) and exempts projects accredited by the Ministry of Energy and Mines (MEM) from corporate income tax (ISR); it also exempted them from the IEMA, a tax since abolished. The exact terms of each exemption (pre-investment and construction periods, years of income-tax exemption, article 5) were not confirmed against the text on this pass. Nor was the list of projects accredited by MEM's Directorate General of Energy located.

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Sources

  • CNEE

    Texto Decreto 52-2003, Ley de Incentivos para Proyectos de Energía Renovable

    cnee.gob.gtAccessed Aug 19, 2026Go to the source
  • Consortium Legal

    Derechos de exención para proyectos de energía renovable

    consortiumlegal.comAccessed Aug 19, 2026Go to the source