Correction (2 November 2026): earlier versions of this page described a solidarity patrimonial tax (ISP) created by a supposed Decreto 32-2018, with taxpayers, a base, penalties and filing steps. We found neither the tax nor the decree in the official sources, so we removed that description.

Direct answer: SAT lists no Impuesto de Solidaridad Patrimonial, and Congress has no Decreto 32-2018. The tax that does exist under a similar name is ISO, the Solidarity Tax (Decreto 73-2008).

What We Checked (2 November 2026)

  • SAT. Its page “Principales Impuestos en Guatemala” says SAT is responsible for collecting around 13 taxes. As direct taxes it lists the tax on circulation of land, sea and air vehicles, the income tax (ISR, Decreto 10-2012), the single property tax (IUSI, Decreto 15-98) and the Impuesto de Solidaridad (Decreto 73-2008). No solidarity patrimonial tax appears.
  • Congress. The Congress decree search records 25 decrees for 2018, from 1-2018 to 25-2018; 25-2018 is the 2019 General State Budget law, issued 27 November 2018. The next decree in the database is 1-2019. There is no Decreto 32-2018.
  • The law’s name. The title this page attributed to Decreto 32-2018 resembles that of Decreto 4-2012 (provisions to strengthen the tax system and combat customs contraband), which is a different law.

The Real Tax: ISO

Per SAT, the Impuesto de Solidaridad is paid by individuals or companies registered in the ISR profits regime that have their own assets, carry out commercial and agricultural activities and earn a gross margin above 4% of gross income; it is paid quarterly. Decreto 73-2008 sets the rate at 1% (Art. 8). Base, exemptions and how to pay: ISO Solidarity Tax.

If you own property in Guatemala, the tax on the property is IUSI (Decreto 15-98), which SAT lists among direct taxes.