Título II · Capítulo II Sección Sexta. Deporte

It is the duty of the State to foster and promote physical education and sports. For such purpose, an earmarked allocation of not less than three percent of the General Budget of Ordinary Revenues of the State shall be designated. Of such allocation, fifty percent shall be allocated to the federated sports sector through its governing bodies, in the manner established by law; twenty-five percent to physical education, recreation and school sports; and twenty-five percent to non-federated sports.

The autonomy of federated sport is recognized and guaranteed through its governing bodies, the Autonomous Sports Confederation of Guatemala and the Guatemalan Olympic Committee, which have legal personality and their own patrimony, remaining exempt from all classes of taxes and municipal levies.