When you buy property in Guatemala, two separate records change: ownership at the Registro de la Propiedad, and the fiscal roll kept by the municipal cadastre (or by MINFIN’s DICABI where the municipality does not administer the IUSI, per Article 14 of Decreto 15-98). The fiscal roll is what links your property to the IUSI property tax.
The 15-day deadline in the IUSI law is the notary’s duty, not the buyer’s: Article 43 of Decreto 15-98 says the notary who authorizes a sale or transfer of real estate must notify DICABI or the municipality within fifteen days of the deed’s authorization. You can also file the change yourself with a form. This page sets out what Guatemala City’s Dirección de Catastro y Administración del IUSI (DCAI) publishes for both routes, read on 8 October 2026.
Quick summary: The notary must notify the cadastre within 15 days of authorizing the deed (Decreto 15-98, Art. 43). In Guatemala City, a notarial notice needs a copy of the deed and proof from the Registro General de la Propiedad; a transfer filed by form needs the Registro’s electronic consultation plus a copy of your DPI (or valid passport for foreigners not domiciled in Guatemala). The city’s requirement sheets list no fee for registration or transfer; a cadastral certificate costs Q40. The city publishes no processing time.
The two routes in Guatemala City
| Route | Who files | What Guatemala City’s DCAI asks for (2026 sheets) |
|---|---|---|
| Notarial notice (aviso notarial) for a purchase, donation, swap or contribution | The notary, with the notice signed and sealed in original (no scanned signature) | Plain copy of the deed (testimonio) and any extensions; the Registro’s registration note, or a plain full copy of the Registro’s certificate for the property |
| Notarial notice for a first-time entry (nueva inscripción) | The notary | The same two documents plus a registered plan of the plot (not for condominium units); plots over 1,000 m² also need the plans in .DWG format on CD or DVD |
| Form (formulario) for a purchase, donation, swap or contribution | The owner, a legal representative or an agent | The Registro’s electronic consultation with the property’s full history, plus the general documents below |
| Form for a first-time entry | The owner or representative | An original Registro certificate with the property’s full history, a plan marking the area (not for condominium units), plus the general documents |
General documents for any filing by form (individuals): a copy of the owner’s DPI, or of a valid passport for foreigners not domiciled in Guatemala; an agent also brings the document that accredits them. The request must be signed in original, must give a fiscal address within the Municipality of Guatemala for notifications, and must give contact details.
Step-by-step (Guatemala City)
- Register the deed at the Registro de la Propiedad. Both routes ask for proof from the Registro.
- Confirm whether your notary is filing the notarial notice. Article 43 of Decreto 15-98 puts the 15-day notice on the notary.
- If you file by form, gather the Registro’s electronic consultation and the general documents above.
- File with the DCAI. Its web page gives the 4th floor of the Palacio Municipal, phones 2285-8600 / 2285-8606. Its 2026 requirement sheets print 21 Calle 6-77, zona 1, Palacio Municipal, 1st floor, phones 2285-8272 and 2285-8616.
- Be ready for a field visit. Where it applies, the DCAI visits the property and the owner or a designated person must show at least two corner markers.
- Complete anything missing within 8 business days. If a requirement is missing, the DCAI issues a notice listing it; if you do not complete it within eight business days, the request is archived.
The DCAI does not publish how long registration takes.
The fiscal value (valor fiscal)
The fiscal value is the base for your IUSI property tax. Under Article 5 of Decreto 15-98, it is set by:
- a self-assessment filed by the owner;
- a direct appraisal by DICABI or the municipality;
- a technical appraisal by a valuer authorized by DICABI, at the owner’s request, certified under oath; or
- the new values stated in the notarial notice of a sale or transfer.
Values lower than those already on the fiscal roll are not applied (same article). Article 21 lets the tax be split into four quarterly instalments, paid in April, July, October and January.
Decreto 18-2026, published on 28 August 2026, reforms the IUSI: from 26 November 2026 (Congress’s decree record) property destined for housing, residential or mixed use, is taxed at zero per thousand, and commercial and other uses at 3, 6 or 9 per thousand. See IUSI Reform 2026 for the detail.
Edge Cases & Special Situations
Details
Guatemala City treats this as a transfer (traspaso). Either the notary files the notarial notice with a copy of the deed and the Registro’s registration note or certificate, or you file the transfer form with the Registro’s electronic consultation and the general documents (DPI copy, signed request, fiscal address in the Municipality of Guatemala, contact details).
Details
For an inheritance or legacy (proceso sucesorio), Guatemala City asks for the Registro’s electronic consultation with the property’s full history, a plain copy of DICABI’s appraisal resolution or the Modelo G, and the general documents. For a property with no registry entry, held as possession rights, the city asks for a sworn statement (acta notarial de declaración jurada), a plan marking the area and a location sketch.
Details
Guatemala City’s 2026 sheets list a value rectification request, an opposition to the registered value, a challenge to a direct appraisal, and an update by authorized valuer. The last one needs an appraisal certified under oath, no more than 6 months old, signed and sealed in original by the authorized valuer and the owner, plus location plans, a unit-value certificate from the DCAI (Q50, Acuerdo COM-08-2017), the Registro’s electronic consultation and at least 6 photographs.
Tips
- Ask your notary for proof that the notice was filed. Article 43 makes the 15-day notice the notary’s job and fines notaries who fail to send it.
- Keep your matricula fiscal number. It identifies the property on the fiscal roll, and the DCAI’s general requirements ask every request to give the data of the property concerned.
- Outside Guatemala City, ask your municipality. The Código Municipal (Art. 35) gives each municipal council the preparation and upkeep of the municipal cadastre, so documents and fees differ; where the municipality does not administer the IUSI, Article 14 of Decreto 15-98 leaves it with DICABI.
From the US (Diaspora Guide)
Guatemala City’s general requirements let an agent (mandatario) file for you: the agent brings their own DPI, or a valid passport if they are a foreigner not domiciled in Guatemala, plus a plain copy of the document that accredits them. Every request must be signed in original.
Sources
- Municipalidad de Guatemala — Dirección de Catastro y Administración del IUSI:
https://www.muniguate.com/catastro/(read 2026-10-08) - Municipalidad de Guatemala — requirement sheets (2026): notarial notices, cadastral information update, receipt of files, cadastral certificate; PDFs linked from the page above (read 2026-10-08)
- Decreto 15-98, Ley del Impuesto Único sobre Inmuebles, Arts. 4, 5, 14, 21, 35, 43: law text
- Código Municipal, Decreto 12-2002, Art. 35: Diario de Centro América, 13 May 2002
- AGN — Decreto 18-2026 sanctioned (28 August 2026):
https://agn.gt/presidente-arevalo-sanciona-ley-de-reformas-al-iusi/(read 2026-09-26)
Related Tramites
- IUSI Property Tax — the tax the fiscal roll is used for
- IUSI Reform 2026 — Decreto 18-2026
- Property Registration — legal ownership registration (do this first)
- Construction Permit — the municipal building licence
- Property Certificate — verify legal ownership