What is the stamp tax rate in Guatemala and what does it apply to?

The stamp tax (Decree 37-92) carries a general rate of 3% on the value of the taxable documents and contracts. It applies, among other things, to second and subsequent sales of real property (the first sale pays 12% VAT). The stamp tax on dividends has been repealed; dividends are taxed at 5% under the income tax. Rate from PwC; the legal text sits with the Ministry of Public Finance (MINFIN) and was not checked article by article.