Guatemala
Law on Incentives for Development of Renewable Energy Projects (Decree of the Congress 52-2003)
Energy producers will be granted a certification of emission reduction that is expected to enhance trade of renewable energy. Related regulation declares the rational development of national renewable energy sources as a key and urgent national interest and provides economic incentives for duty-free import of machinery and equipment for renewable energy and a 10-year exemption from income tax and the tax on commercial and agricultural enterprises.