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21 HABITACIONES HOTELERAS APTAS AL TURISO AÑOS 1996 A DICIEBRE DEL 2005 DEPARTAENTO Guatemala 4,218 4,525 4,765 4,877 5,212 5,345 5,267 5,204 5,277 4,892 Alta Verapaz Baja Verapaz Chimaltenango Chiquimula ,109 El Progreso Escuintla Huehuetenango Izabal ,037 1,038 1,091 1,193 1,256 1,268 1,283 Jalapa Jutiapa Petén 946 1,032 1,063 1,149 1,190 1,095 1,248 1,291 1,314 1,603 Quetzaltenango 978 1,047 1,115 1,059 1,057 1,092 1,131 1,173 1,202 1,739 Quiché Retalhuleu Sacatapéquez ,067 1,076 1,118 1,094 1,248 1,297 1,321 1,398 San arcos Santa Rosa Sololá 1,050 1,069 1,200 1,211 1,268 1,131 1,187 1,217 1,232 1,553 Suchitepéquez Totonicapán Zacapa = Promedio (37.89 / 9) = 4.21 % Fuente: Boletín de la Oferta Hotelera Año Emitido por la Sección de Estadística, Departamento de Investigación y Análisis de ercados - INGUAT - +*+, +,#B! *,+ +8+9FF;7*,+!*,+, + 9>99> B! *,+ #* " ;$DD +, 8 " $%%: H9F>:&I*+ ##88 5+*"* +,#D&.;$Q H;$DDR9>99>I.,3"B," ++,G,9%@,+", #,#*"* +,#DQ + +#,+@,$%%:8,"1+ 6," +*" +,*,++E.9EQ H9F>:&R9&&&DI *,+"* 1+@,$%%D88 59:E>B! *,+H9F>:&?9&&&DI. F

22 , #" +, # 7 # *,+ + #" +, # #,,3" B,",+ +,"#+- N2++0, /+,,= */822!. ESTABLECIIENTOS HABITACIONES PLAZAS-CAA DEPARTAENTOS CANTIDAD % CANTIDAD % CANTIDAD % Guatemala , , Alta Verapaz , Baja Verapaz Chimaltenango Chiquimula , , El Progreso Escuintla , Huehuetenango , Izabal , , Jalapa Jutiapa Petén , , Quetzaltenango , , Quiché , Retalhuleu , Sacatepéquez , , San arcos , Santa Rosa Sololà , , Suchitepéquez Totonicapán Zacapa , y Análisis de ercados - INGUAT - Fuente: Boletín de la Oferta Hotelera Año Emitido por la Sección de Estadística, Departamento de Investigación *#", "*+ ##6,"*+C#!* +,#B,#CB! *,+ 6 2 P* + 5 +*,+# "! #,,"#" +,, " ", #@,$%%:. 9%

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24 DEPARTAENTO * ** *** **** ***** TOTAL Guatemala Alta Verapaz Baja Verapaz 1 1 Chimaltenango Chiquimula El Progreso 1 1 Escuintla Huehuetenango Izabal Jalapa 1 1 Jutiapa 1 1 Petén Quetzaltenango Quiché 2-2 Retalhuleu Sacatepéquez San arcos 1 1 Santa Rosa Sololà Suchitepéquez Totonicapán 1 1 Zacapa ESTABLECIIENTOS DE HOSPEDAJE Y SU CLASIFICACIÓN AÑO 2005 Fuente: Boletín de la Oferta Hotelera Año Emitido por la Sección de Estadística, Departamento de Investigación y Análisis de ercados - INGUAT - SEGÚN CATEGORÍA 1-5 ESTRELLAS! +*,+" 8,+,*,, #" +, # G! * #, " 5 0 #, *,+ " B," #, : ", +, 1, * + 2! /+ 6 */82. # = +G ",# " B,"# D "8 5+#:"., B, *,+ #"#, # C, H: 6 D "I,+ 99 Q #, # " B," * 3 *#," " $%%: +" 8, B, # 9 " ""+++D$Q,8 +# *8*0,"7*,+ 6,"!* +,+ "",",+*,+. 9$

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28 6#,"",+8," 2!",.!",#*,+","+, *,#",#! #,8+, +8#*"! ", 0 +- G ",#B! * 1+ 0+#,*#. G ",#",++B! * 1+.,!"6 #,#B/#. *B6B,"#+"#6 #H#7 6@,I. " 3,"*,*+*#,. 9%Q 9$Q *+*# " #C",HB/#I *+ *,+ + * 8 #, <* 5, # " #C" *,++* #"5,+8" 2+. # =#68# "* +"0, + +,",*# +,6+," 8 #!+* " "*,+3 +*" 5,,"",+ < +," 8! /+3*+ "B,"+"/- 9.:.9 1# 0, #, "*, 8 + "7*, >&9 +, # *- J, *, "* +,""=+*,+! ##,"7,,,"",+# +# 0+#<", =* ++0"#,+#+0#, *, ",+#,+#+0 #, *, 3 * *,+"!6+ +, 8 "0 "#," "*+," * "5"+0"# +,#+",#7T K # 0,"!",JLas normas de este Código son de derecho público y regirán las relaciones jurídicas que se originen de los tributos establecidos por el Estado, con excepción de las relaciones tributarias aduaneras y municipales, a las que se aplicarán en forma supletoria. También se aplicarán supletoriamente a toda relación jurídico tributaria, incluyendo las que provengan de obligaciones establecidas a favor de 9;

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