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 plus 12% IVA on the declared sale value. Both parties need a NIT and valid DPI. The transfer must be completed within 30 business days after the ownership certificate is endorsed.

Prices verified April 2026. Check our exchange rate page for today’s USD/GTQ rate.

Transfer Costs

ItemAmount
Transfer fee + certificate (SAT-8611)Q120.00
IVA on the sale (SAT-2311)12% of sale value
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 through current year
  • Form SAT-8611 (transfer fee) generated on Declaraguate
  • Form SAT-2311 (IVA payment) generated on Declaraguate

Process — In-Person Transfer

  1. Go to Declaraguate
  2. Fill out and generate Form SAT-8611 (transfer and ownership certificate)
  3. Fill out and generate Form SAT-2311 (IVA on the sale)
  4. Pay both forms at an authorized bank using the SAT-2000 receipts
  5. Return to Declaraguate to generate the sworn declaration annex
  6. Schedule an appointment at the nearest SAT office through the Virtual Agency
  7. Both buyer and seller must appear with all documentation
  8. 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 after endorsing the ownership certificate
  • The transfer must be completed within 30 business days
Details

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