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Ley del IUSI

English translation — the Spanish text is legally authoritative.

Articles: 49
Source: Municipalidad de San Miguel Dueñas (munisanmiguelduenas.gob.gt) (opens in a new tab)

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For expats and investors

Sets the single tax on real estate (IUSI), levied each year by the municipalities. Relevant to property owners in Guatemala.

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