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What did Decree 19-2016 (Emergency Law for Job Preservation) change in export incentives?

According to the cited documentsTaxes

Entry into force of Decree 19-2016

31 March 2016

2016Decreto 19-2016

Decree 19-2016, the 'Emergency Law for the Preservation of Employment', in force since 31 March 2016, was enacted to meet WTO commitments to eliminate export subsidies. It amended Decrees 29-89 and 65-89: it limited the benefits of 29-89 to apparel and textiles and to exported ICT services, and in free zones it eliminated the figure of the pure commercial user. It was approved by Congress under a national urgency procedure, according to Prensa Libre.

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Sources

  • Decreto 19-2016

    Ley Emergente para la Conservación del Empleo · texto, Organismo Judicial

    • Entry into force of Decree 19-2016
    ww2.oj.gob.gtAccessed Aug 19, 2026Go to the source
  • Prensa Libre

    Congreso aprueba de urgencia nacional ley de empleo

    prensalibre.comAccessed Aug 19, 2026Go to the source
  • CentralAmericaData

    Guatemala: exenciones fiscales a textiles y call centers

    centralamericadata.comAccessed Aug 19, 2026Go to the source