He Decree 15-2026 in Guatemala marks a relevant change in the framework for the prevention and repression of money laundering and the financing of terrorism. The new regulations come into force on 17 September 2026 and introduces obligations that reach not only the financial system, but also to companies, professionals and other economic sectors.
The Comprehensive Law for the Prevention and Repression of Money Laundering or Other Assets and the Financing of Terrorism was published on 17 June 2026 and seeks to modernize and unify the Guatemalan regime, aligning it with international standards promoted by the Financial Action Task Force (FATF).
For organizations operating in Guatemala, The change requires reviewing everything from the information of its shareholders to its due diligence and compliance procedures..
What changes with the Decree 15-2026 in Guatemala?
One of the main scope of the new legislation is the expansion of the preventive regime. The Decree replaces the framework previously established by the laws against money laundering and against the financing of terrorism, creating a unified regime and strengthening the supervision and analysis powers of the Special Verification Intendancy (IVE).
The change also expands the catalog of Obligated Persons and establishes new provisions related to identification, due diligence, final beneficiary, suspicious operations and transparency of certain legal structures.
For companies, One of the aspects that deserves special attention is the information related to its shareholders..
Shareholder Registry: a new demand for transparency
The Decree 15-2026 introduces modifications to the Commercial Code related to the Share Registry and establishes a transitional regime for existing companies.
According to the analysis prepared by the ICG member in Guatemala, Companies incorporated before the entry into force of the Law have a period of one year to send the certification of the corresponding information to the Commercial Registry. For new companies, a period of ten business days after your registration or a transfer of ownership to make the corresponding notice.
The information includes identification data of the shareholders, nationality, identification document, physical address and email.
This makes updating corporate books and records a task that organizations should start reviewing now..
New Obligated Persons and scope for professionals
Another important change is the expansion of the sectors subject to the preventive regime.
In addition to the entities traditionally linked to the financial system, The regulations incorporate activities related to virtual assets, real estate and construction sector, as well as certain services developed by professionals, among them lawyers, notaries and auditors. The Superintendency of Banks itself has indicated that regulatory implementation must develop due diligence mechanisms, reports and other procedures applicable to these Obligated Persons.
This does not mean that any professional activity is automatically subject to the same obligations.. The Decree establishes specific assumptions that must be analyzed according to the nature of the service provided..
It also includes provisions related to professional secrecy.. The technical contribution of ICG Guatemala identifies, in particular, differences that must be carefully observed in the application of these rules to lawyers and notaries.
Final Beneficiary and Politically Exposed Persons
The identification of who effectively owns or controls a structure becomes more relevant with the new regulations.
The Decree defines the final beneficiary considering, among other criteria, to the individual person who owns, controls or benefits from a business relationship in a percentage equal to or greater than 15 %, as well as whoever exercises final effective control directly or indirectly.
The legislation also strengthens the treatment of Politically Exposed People (PEP) and extends certain analysis measures to related persons, including certain family members and close associates.
For organizations, This implies that formally knowing the identity of a client or shareholder may not be enough: Compliance processes must make it possible to identify who actually exercises control of a structure.
Sanctions and strengthening of the IVE
The Decree incorporates a significant sanctioning regime for the crimes of money laundering and terrorist financing., with consequences for individuals and legal entities.
In parallel, strengthens the capabilities of the Special Verification Intendancy (IVE). The Congress of Guatemala has indicated that the new legislation expands its functions and powers, strengthening your ability to generate financial intelligence, analyze suspicious transactions and transfer information to the competent authorities.
The regulations are part of a broader process of updating the Guatemalan system in relation to international standards for the prevention of money laundering and terrorist financing..
What should companies review from now on??
The entry into force of the Decree 15-2026 It does not mean that all organizations have exactly the same obligations. The impact will depend on its structure, economic activity and whether or not they qualify as Obligated Persons.
However, there are reviews that can start now: verify that corporate books and records are up to date, correctly identify shareholders and final beneficiaries, review the internal due diligence procedures and determine if the activities carried out by the organization are included within the new assumptions established by the Law.
It will also be important to follow the regulations and operational provisions issued by the competent authorities.. The SIB has reported that the Regulation will develop aspects related to reports of suspicious transactions, due diligence measures and other procedures applicable to Obligated Persons.
The implementation, therefore, must be approached as a process of legal and operational adaptation, not simply as the fulfillment of a new procedure.
For companies with operations in different jurisdictions, This analysis should also be integrated into a broader review of the cross-border tax risks and regulations associated with its international activity.
Frequently asked questions about the Decree 15-2026
When does the Decree come into force? 15-2026 in Guatemala?
The Decree comes into force on 17 September 2026, three months after its publication in the Diario de Centro América.
Does the new law create taxes or restrict the use of cash?
No. The Congress of Guatemala has clarified that the regulations do not have tax objectives nor do they seek to criminalize the use of cash. Its objective is to strengthen the prevention and prosecution of money laundering and the financing of terrorism..
Does it only affect banks and financial institutions??
No. The regulations expand the catalog of Obligated Persons and incorporate certain economic sectors and professional activities. The specific application depends on the activity carried out and the assumptions provided for in the Law..
What should companies do before the entry into force?
The first step is to determine which provisions apply to you and review your corporate information, identification of shareholders and final beneficiaries and, when appropriate, your due diligence and compliance processes.
This article was developed based on the technical contribution of Central America ICG, miembro de International Consulting Group (ICG), as part of the exchange of local knowledge and experience that strengthens our international network.
