Is it legal to run an Airbnb in Guatemala? What taxes and registrations apply?

There is no specific short-term rental law or regulation: Airbnb's 2024 tax guide says that 'there are currently no specific regulations in Guatemala for being a host'. VAT (12%) and income tax (ISR) apply, with registration at the tax authority (SAT), under optional regimes (the simplified regime on gross income at 5%/7%, or capital income at 10%). The Lodging Regulation, AG 1144-83, does not exclude small units, so registration with INGUAT is 'technically required, with limited enforcement' according to a private guide. The 10% lodging tax does not reach platforms today (only registered establishments); initiative 6811 would extend it, 10% on the rate, paid by the guest, with the platform as a 'collection agent' under an agreement with SAT, and would create an explicit obligation to register with and report to INGUAT, but it has no committee report (Aug 2026).