When clients reach out

Real estate transactions we handle.

You're buying your first house or apartment

We review the property's registry status, verify the seller, calculate taxes and fees, and draft the deed. We explain in plain language what you're signing and what you'll actually pay — including 12% VAT on first sales or the 3% Stamp Tax on resales.

You're a developer or planning to subdivide

Project legal structure, condominium regimes, co-ownership bylaws, promise-of-sale contracts with buyers, allocation deeds, subdivisions and lot mergers. We work with residential and commercial developers.

You're leasing a commercial space or warehouse

Lease agreements that protect you: rent escalation clauses, guarantees, repairs, early termination, purchase options. The difference between a poor and well-drafted lease is hundreds of thousands when conflict arises.

You need to recover a leased property

Eviction of delinquent tenants, lease termination, recovery of guarantees, eviction lawsuits. We give you an honest assessment of timing and likelihood before starting.

You're a foreigner looking to buy in Guatemala

Foreigners can buy with few restrictions (we verify the zone). We assist in obtaining NIT, opening a bank account, conducting due diligence and signing — even by power of attorney if you can't travel. See also our blog on foreigners doing business in Guatemala.

Your property has a registry or boundary issue

Registry errors, overlaps with neighboring properties, double inscriptions, outdated records. We diagnose and design a correction plan. Some cases resolve administratively, others require court proceedings.

Real estate services

What we cover.

  • Full registry, fiscal and municipal due diligence
  • Property purchase deeds (urban, rural, condominium)
  • Promise-of-sale agreements with suspensive or resolutive conditions
  • Mortgages, mortgage cancellation and refinancing
  • Condominium regime and co-ownership bylaws
  • Residential and commercial lease agreements
  • Evictions and unlawful detainer suits
  • Subdivisions, mergers and lot allocations
  • Easements and other real estate rights
  • Boundary and registry data corrections
  • Real estate trust setup and administration
  • Foreign-investor real estate acquisition

Applicable framework

Statutes we work with.

  • Civil Code (Decree-Law 106) — property and contracts
  • Property Tax Law (Decree 15-98) — IUSI
  • VAT Law (Decree 27-92) — 12% VAT on first sales
  • Stamp Tax Law (Decree 37-92) — 3% on subsequent transfers
  • Condominium Property Law (Decree 1318)
  • Tenancy Law (Decree 1468) — urban leases
  • Property Registry Regulations
  • Municipal ordinances — zoning, construction permits, IUSI
  • Civil and Commercial Procedure Code (Decree-Law 107) — evictions, foreclosures

How we work

A properly executed property sale.

  1. 01

    Initial meeting and intake

    You tell us the property, the parties, the agreed price and any conditions (bank financing, mortgage to cancel, condominium regime). We define schedule and fees.

    Day 1
  2. 02

    Registry and fiscal due diligence

    We obtain Property Registry certifications, verify liens, mortgages, attachments, annotations. We review IUSI status, plans, municipal licenses. You receive a written report.

    Days 2–7
  3. 03

    Tax and cost calculation

    12% VAT (first sale) or 3% Stamp Tax (resale), notary fees, registry fees, pending IUSI. Detailed liquidation before signing — no surprises.

    Days 5–8
  4. 04

    Deed or promise drafting

    We draft the document, send it for your review, make adjustments and coordinate signing with the other party. If a bank is involved, we coordinate with their legal counsel.

    Days 8–12
  5. 05

    Signing and testimonio

    Signing before notary at our office or on-site. We issue the testimonio especial and handle tax and fee payment with the SAT.

    Day 12
  6. 06

    Property registry filing

    Filing, follow-up and resolution of any observations until final registration in your name.

    Weeks 2–8

Reference fees

Indicative pricing.

Indicative costs for real estate transactions in Guatemala. We provide a detailed quote once we review the property data.

Property sale

1.5% – 3% of value

Includes legal fees + due diligence + deed + tax filing + registry filing.

Standalone due diligence

from Q2,500

Registry, fiscal and municipal review without commitment to purchase.

Promise of sale

from Q2,000

Preparatory contract. Credited toward the final deed fee.

Mortgage

1% of amount

When independent of a sale. Minimum Q2,500.

Lease agreement

from Q1,500

Residential or commercial, custom-drafted.

Eviction lawsuit

quoted

Property recovery for default or termination. Quoted after lease review.

Fees do not include 12% VAT / 3% Stamp Tax, registry fees, IUSI or third-party costs (appraiser, surveyor).

FAQs

Real estate questions clients ask.

What taxes apply to a property sale in Guatemala?

If it is a first sale from the developer (new property), 12% VAT applies on the sale price. If it is a subsequent transfer (private to private), a 3% Stamp Tax applies. Notary fees (1.5–3%), property registry fees and any unpaid IUSI (property tax) are added on top.

What is real estate due diligence and why is it needed before buying?

It is a complete review of the property before signing: registry status, liens, mortgages, attachments, IUSI status, easements, plans, municipal licenses, actual possession. It tells you whether what you are buying really is what it appears to be.

How long does it take to register a sale in the Property Registry?

Standard processing: 4 to 8 weeks. Depends on the Registry's caseload and whether the file has no observations. We follow up continuously and resolve any observations.

Can foreigners buy property in Guatemala?

Yes. Foreigners can acquire real estate with very few restrictions (some border and coastal zones have special rules). We help with NIT registration, opening a bank account, due diligence and signing — even by power of attorney if you cannot travel.

Can a property with an existing mortgage be sold?

Yes, with coordination from the lender bank. Standard practice: buyer pays the seller in two parts — one part directly to the bank to cancel the mortgage, the rest to the seller. A single deed is signed with simultaneous mortgage cancellation and sale.

What if the property I'm buying has unpaid IUSI?

IUSI follows the property — arrears at the time of sale pass to the new owner unless agreed otherwise. We always require IUSI clearance before signing, or the pending amount is deducted from the price.

What is the difference between a promise of sale and the sale itself?

A promise of sale is a preparatory contract — parties agree to execute the final deed in the future when conditions are met (loan approval, construction completion, lifting of liens). The sale itself is the definitive transfer. Promises are common for pre-construction or conditional deals.

Before you sign, give us a call.

One registry review before buying can save you years of litigation. Same-day quote and one-week due diligence.