Estimated tax expenditure by beneficiary and tax, 2013-2025 (SAT)
The SAT's estimate of tax expenditure (revenue forgone through exemptions, deductions and preferential treatment) in the main taxes it administers, by beneficiary (constitutional and ordinary-law exemptions such as universities, schools, churches, cooperatives, power generation, mining, salaried employees and others) and by tax, in millions of quetzales, from 2013 to 2025, under the methodology revised in 2024.
- data points
- 3,216
- series
- 264
- Period
- 2013–2025
- Attribution the licence asks for
- Fuente: Superintendencia de Administración Tributaria (SAT), Gasto tributario estimado por beneficiario.
- Licence read on
- Nov 8, 2026
- Frequencies
- Annual: 264 series
- Nature of the data
- Estimated: 3,216 data points
- Retrieved
- Oct 11, 2026
- Data state
- Advance Guatemala keeps the data point as the source published it: it does not compare it with other sources or apply the tolerance bands it uses for the site's verified figures.
Dimensions
How the source classifies its series, with the most frequent values first.
Tax
- Bebidas
- Cemento
- DAI
- IDP
- IPRIMA
- ISCV
- ISO
- ISR
Beneficiary
- Actividades mercantiles
- Beneficiarios D 27-20224/
- Beneficiarios D 29-891/
- Beneficiarios D 40-20225/
- Beneficiarios D 65-892/ y D 22-733/
- COG Y CDAG
- Centros Educativos
- Cooperativas
Notes
These are SAT estimates, not observed revenue. All series use the methodology revised in 2024, so they may differ from earlier publications. The structure and percent-of-GDP columns were not included because they are ratios.
Series
Every series in the dataset. Open one to see its data points, each with its source link.