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HMRC internal manual

Double Taxation Relief Manual

From:
HM Revenue & Customs
Published
20 May 2016
Updated:
15 May 2026 - See all updates

DT8551 - Guatemala: Admissible and inadmissible taxes

Admissible for unilateral relief: Income tax (impuesto sobre la renta).

Inadmissible:

Extraordinary and temporary tax.