Refund, Credit or Compensation of VAT, Purchase-Sale of Real State

Requirements
1Personal Identification Document (DPI) of the taxpayer. (If you do not have it, see “Special Cases” at the bottom of this page).
2Passport in case of being a foreigner.
3Form SAT-2123, Request for VAT Credit Refund, undue or in excess payments of other taxes, taxes paid for import of fuels or deposits for customs guarantees.
4Written request, in accordance with Article 122 Decree number 6-91 of the Tax Code.
5Affidavit (with signature legalized by Notary) of not having received refunds, credit or compensation of the amount requested.
6Simple photocopy of the VAT declaration. Contracts, documents in public deed. Payment made directly to the parties, and the Payment Form
7Simple photocopy of the Purchase-Sale and/or Public Deed of the Purchase- Sale contract.
8Simple photocopy of the Testimony of deed of rescission.
9Original and simple photocopy of the Certification or Rejection issued by the Property Registry.
10If the procedure is made by a third person, submit the form SAT-362 and the Personal Identification Document (DPI) of the third person.
1Personal Identification Document (DPI) of the Legal Representative or Agent (if you do not have it see “Special Cases” at the bottom of this page).
2Passport in case of being a foreigner.
3Appointment of the Legal Representative or Agent and simple photocopy.
4Submit Form SAT-2123, Request for VAT Credit Refund, undue or in excess payments of other taxes, taxes paid for import of fuels or deposits for customs guarantees.
5Written request, in accordance with Article 122 of Decree Number 6-91, Tax Code.
6Affidavit (with signature legalized by Notary) of not having received any refund, Credit or compensation of the amount requested.
7Simple photocopy of the VAT Declaration. Contracts, documents in Public Deed. Payment made directly by the parties. Payment Form
8Simple Photocopy of the Purchase-Sale Contract and/or Public Deed of the Purchase-Sale contract.
9Simple photocopy of the testimony of Recession Deed.
10Original and simple photocopy of the Certification or Rejection issued by the Property Registry
11If the procedure is made by a third person, submit the form SAT-362 and the Personal Identification Document (DPI) of the third person
Steps to follow

1. Request at Tax Offices or Agencies the SAT-2123 Form in paper.

2. Go to the Documents’ Reception desk (Edificio Torre SAT 7a. Avenida 3-73 zona 9).

3. If you are located in the interior of the Republic, go to the closer Tax Office and Agency with the established requirements

4. After the Reception procedure you will get a copy of the form SAT-2123 with a sticker with the number of the file.

What do I get?

Copy of the Form SAT-2123 with sticker of the file.

Special Cases

1. If you do not have the Personal Identification Document (DPI):

  • Attach document issued by RENAP proving that the obtaining of the document is in process, provided that the Unique Identification Code (CUI) is visible, with or without a photograph.

2. You must be solvent with the compliance of your tax formal obligations (entity-taxpayer, legal representative,  Agent and third person, if applicable).

3. The documents have to be submitted duly ordered and foliated.

Offices or Agencies for
perform the procedure

Central Region

  • Recepción de Documentos (Edificio Torre SAT 7 Avenida 3-73 zona 9)

Western Region

  • Quetzaltenango
  • Huehuetenango
  • San Marcos
  • Quiche
  • Sololá
  • Totonicapán
  • Coatepeque
  • Panajachel

Northeast Region

  • Zacapa
  • Baja Verapaz
  • Alta Verapaz
  • Jalapa
  • Petén
  • Poptún
  • Izabal
  • Chiquimula
  • Esquipulas
  • Livingston

Southern Region

  • Escuintla
  • Retalhuleu
  • Jutiapa
  • Santa Rosa
  • Suchitepéquez
  • Santa Lucía Cotzumalguapa