Vehicle ownership transfers in Guatemala go through SAT (Superintendencia de Administracion Tributaria) and the Declaraguate portal. Both buyer and seller must have an active NIT and a valid DPI.
Quick summary: A vehicle transfer costs Q120 in SAT processing (form SAT-8611) plus the transfer IVA (form SAT-2311), which is not always 12%: SAT publishes that only vehicles of the current, next and previous model year pay the Article 10 rate of 12%, calculated on the 2026 Tabla de Valores Imponibles (Acuerdo de Directorio 19-2025, approved for those three model years only). Every older vehicle pays a fixed tariff under Article 55 of the IVA Law: Q1,000.00 (two to three years older than the current year) or Q500.00 (four or more years older); for motorcycles, Q300.00 or Q200.00. Both parties need a NIT and valid DPI. SAT gives 15 business days to pay the IVA from the notary’s legalization of the endorsement signatures, and 30 business days after the endorsement date to complete the transfer.
Correction published September 21, 2026: this page previously said every transfer pays 12% IVA on the declared sale value. SAT publishes two regimes by model year; the amounts above are the correct ones. Full breakdown in our vehicle transfer guide.
Prices and requirements verified 21 September 2026 on the SAT portal (requirements page and vehicle FAQ). Check our exchange rate page for today’s USD/GTQ rate.
Transfer Costs
| Item | Amount |
|---|---|
| Transfer fee + certificate (SAT-8611) | Q120.00 |
| Transfer IVA, current / next / previous model year (SAT-2311) | 12% of the 2026 Tabla de Valores Imponibles |
| Transfer IVA, vehicle two to three years older | Q1,000.00 fixed |
| Transfer IVA, vehicle four or more years older | Q500.00 fixed |
| Transfer IVA, motorcycle (two to three years / four or more) | Q300.00 / Q200.00 fixed |
| Pending ISCV (if applicable) | Variable by vehicle type |
Requirements
- DPI of buyer and seller (original); passport if foreigner
- Vehicle circulation card
- Endorsed ownership certificate (signed by seller and buyer)
- Ownership certificate legalized by an active notary
- Vehicle Circulation Tax (ISCV) paid on all vehicles registered to the owner
- Physical inspection of the vehicle (expertaje) at an authorized DEIC site, before going to SAT — free, valid 60 business days
- Agencia Virtual account and updated RTU digital data
- Form SAT-8611 (transfer fee) generated on Declaraguate
- Form SAT-2311 (IVA payment) generated on Declaraguate
Process — In-Person Transfer
- Go to Declaraguate
- Fill out and generate Form SAT-8611 (transfer and ownership certificate)
- Fill out and generate Form SAT-2311 (IVA on the sale)
- Pay both forms at an authorized bank using the SAT-2000 receipts
- Return to Declaraguate to generate the sworn declaration annex
- Get the DEIC physical inspection of the vehicle before going to SAT
- Go to a SAT office or agency with all documentation
- Receive updated documents or download them through the Virtual Agency
Process — Electronic Transfer (with Notary)
Additional requirements:
- Both parties must have an active SAT Virtual Agency account
- Updated RTU (Unified Tax Registry)
- ISCV current
- The notary must have: electronic signature, fingerprint registered at SAT, biometric reader
Important Deadlines
- IVA must be paid within 15 business days from the notary’s legalization of the endorsement signatures
- The transfer must be completed within 30 business days after the endorsement date
- Missing either deadline triggers the sanction under article 94 of the Codigo Tributario (Decreto 6-91), per SAT
Details
This only applies to a vehicle of the current, next or previous model year — the three model years that pay the 12% rate, where the tax moves with the value. (Older vehicles pay a fixed Q1,000.00 or Q500.00, and motorcycles Q300.00 or Q200.00, so the declared value does not change the tax.) Some buyers and sellers agree to declare a lower sale value on the SAT-2311 form to reduce the 12% IVA payment. This is tax fraud. SAT cross-references declared values against their vehicle valuation tables and can reject transfers where the declared value is suspiciously low. If caught, both buyer and seller face penalties, interest on the underpaid IVA, and potential criminal charges. Declare the actual sale value — the IVA cost is far less than the consequences of fraud.
Details
Before purchasing a used vehicle, verify that it has no liens (gravamenes), court orders (anotaciones judiciales), or reports of theft. You can check the vehicle’s legal status at the Registro de la Propiedad (property registry) and through the PNC’s stolen vehicle database. If you complete a transfer on a vehicle with hidden legal issues, you may lose both the vehicle and your money. A notary conducting the transfer should verify these records, but do your own due diligence as well.
Details
If you inherited a vehicle from a deceased family member, the transfer process requires additional documentation: the death certificate, the court-issued declaration of heirs (declaratoria de herederos), and the estate partition (particion de bienes). The executor (albacea) must sign the transfer documents. All circulation taxes must be current through the date of transfer. If the deceased had unpaid circulation taxes for multiple years, the estate is responsible for paying them before the transfer can proceed. This process typically requires a notary and can take several weeks.
From the US (Diaspora Info)
This procedure requires both parties to be present in Guatemala:
- You cannot do a vehicle transfer remotely or at a consulate
- Both buyer and seller must appear at SAT, or both must have active SAT Virtual Agency accounts for the electronic option
- Power of attorney is possible — authorize a representative through a poder especial notarized at a Guatemalan consulate to act on your behalf
- If importing a vehicle from the US, additional customs documentation is required — see our guide on vehicle import
- Make sure the seller has all ISCV payments current before closing any deal
Tips
- Before buying: Verify the seller has ALL vehicle circulation tax (ISCV) payments up to date
- The buyer must also have an active NIT/RTU
- The notary who legalizes must be active in SAT’s RTU
- If the vehicle was imported, additional customs documentation may be needed — check our vehicle import guide
- Keep all payment receipts as proof
- You’ll need a valid driver’s license to legally drive
Related SAT Vehicle Tramites
- New Vehicle Registration — for brand new vehicles from a dealer
- Vehicle Import from the US — importing a car from abroad
- Annual Circulation Card — yearly tax renewal
- Vehicle Deregistration — remove from registry
- NIT (Tax ID) — required for both buyer and seller
- Tax Clearance (Solvencia Fiscal) — vehicle taxes affect your solvencia