The Decree 19-2016 cutback of incentives
- The legal framework for foreign investment
- The decrees that create the incentives
- not audited
The Emergency Law for the Conservation of Employment (Decree 19-2016) was passed as a matter of national urgency by 112 votes to 10 and took effect on 31 March 2016. It responded to Guatemala's commitments at the WTO to eliminate export subsidies. It confined the benefits of Decrees 29-89 and 65-89 to three sectors: (i) apparel and textiles, (ii) call/contact centers and (iii) software development, while confirming the income-tax exemption for up to 10 years and the temporary suspension of duties. It also abolished the commercial-user category (marketing/re-export) in free zones. An investor outside those three sectors has no access to these regimes today, except for the activities reopened in free zones by Decree 6-2021.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Vote on Decree 19-2016
- 112 in favor / 10 against
- Entry into force
- 31 March 2016
- Sectors that keep the benefits
- 3 (apparel/textiles, call centers, software)
Caveat
Sources
Related records
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