The Leasing Law (Decree 2-2021) and its scope

Dossier: The legal framework for foreign investment02-marco-legal.md
Domain: Company law and minimum capitallegal-societario
Room: Law/ley
Audited: not audited

Yes. The Leasing Law (Decree 2-2021) was passed by 101 votes and published in the Official Gazette on 2 March 2021. It governs financial and operating leases over movable and immovable property (housing included), with a purchase option and an agreed residual value. The dossier carries no data on the size of the leasing market.

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 the Leasing LawCongreso de la República: 101 votes2021
Published in the Official GazetteCongreso de la República: 2 March 20212021

Caveat

one of the sources (Arrend) is commercial [C]

Sources

Congreso de la República — aprobación Ley de Leasing (Decreto 2-2021)congreso.gob.gtconsulted Aug 19, 2026
Arrend Leasing — Ley de Leasing Guatemala (fuente comercial)arrendleasing.comconsulted Aug 19, 2026
vLex — texto Decreto 2-2021 (Ley de Leasing)gt.vlex.comconsulted Aug 19, 2026

Organizations named in the answer

Diario OficialPublication of the notices (three times within one month) in the supplementary titling procedure (arts. 7–8, Decree 49-79)Other

Directory of organizations

Related records

This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.