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BLP (Business Law Partners) was founded with the vision of become true business allies of their clients by combining High-quality legal services with sound business advice.



BLP es recognized as one of the most prominent law firms in Central and Latin America, as demonstrated by the loyalty of our clients and numerous distinctions from the most prestigious international legal directories.

Our group of companies


In an effort to provide comprehensive service and added value for our clients, BLP has developed subsidiaries that allow us to broaden our scope ensuring quality and excellence in Central America.

Extension on the VAT exemption term for Tourism and Construction Services


Extension on the VAT exemption term for Tourism and Construction Services

Yesterday, the Legislative Assembly approved in first debate two bills of law intending to extend the VAT exoneration applicable to tourism and construction services.

Regarding tourism services, the bill proposes that during the first two years of the entry into force of the Strengthening of the Public Finances Law (until June 30th, 2021), tourism services should remain exempt.

In addition,  it is intended to add a final paragraph to article 26 of VAT Law, to allow the taxpayer, in case of international air transport services, to obtain a full tax credit in the purchase of goods and services related to the portion of the service with reduced rate.

In terms of construction services, an amendment to the Strengthening of the Public Finances Law is proposed to exempt from VAT engineering, architecture, topography, and civil construction services, registered before the CFIA until June 30th, 2021. In the same way as tourism services, this bill proposes a reduced VAT rate for the next two years -2021 and 2022- (4% and 8%, respectively).  Projects registered during these mentioned periods, will be able to apply the corresponding reduced rate as well.














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