Exempt from the Solidarity Tax (ISO) are state bodies, municipalities, universities and educational centers, and taxpayers during their first four quarters of activity - that is, a new company pays no ISO in its first year. This list comes from a secondary summary of Article 4 of Decree 73-2008 (leydeguatemala.com).
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- Exemption for new taxpayers
First four quarters of activity
In forceleydeguatemala.comSecondary source