{"id":1640,"date":"2021-09-16T18:09:06","date_gmt":"2021-09-16T18:09:06","guid":{"rendered":"https:\/\/lm.com.gt\/index.php\/services\/"},"modified":"2026-05-05T23:31:54","modified_gmt":"2026-05-05T21:31:54","slug":"services","status":"publish","type":"page","link":"https:\/\/lm.com.gt\/index.php\/services\/","title":{"rendered":"Servicios"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1640\" class=\"elementor elementor-1640\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2e60852 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e60852\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8b93688\" 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40.97-16.97V112c.01-8.84-7.15-16-15.99-16z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"box-heading\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tDesarrollo Empresarial\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"wf-cell shown\">\n\t\t\t\t\t\t<a class=\"the7-icon-box-grid box-hover\" aria-label=\"Optimizaci\u00f3n Empresarial\">\t\t\t\t\t\t\t<div class=\"box-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon-div\">\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-cogs\" viewBox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path 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class=\"box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"box-heading\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tRecursos Humanos\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"wf-cell shown\">\n\t\t\t\t\t\t<a class=\"the7-icon-box-grid box-hover\" href=\"https:\/\/lm.com.gt\/project\/service006\/\" aria-label=\"An\u00e1lisis de Sistemas\">\t\t\t\t\t\t\t<div class=\"box-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon-div\">\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calculator\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 0H48C22.4 0 0 22.4 0 48v416c0 25.6 22.4 48 48 48h352c25.6 0 48-22.4 48-48V48c0-25.6-22.4-48-48-48zM128 435.2c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm0-128c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm128 128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm0-128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm128 128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8V268.8c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v166.4zm0-256c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8V76.8C64 70.4 70.4 64 76.8 64h294.4c6.4 0 12.8 6.4 12.8 12.8v102.4z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"box-heading\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tAn\u00e1lisis de Sistemas\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-248d9f0 e-flex e-con-boxed e-con e-parent\" data-id=\"248d9f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a3a4b9 elementor-widget elementor-widget-spacer\" data-id=\"9a3a4b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fe558d7 e-flex e-con-boxed e-con e-parent\" data-id=\"fe558d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e2cb1db e-flex e-con-boxed e-con e-child\" data-id=\"e2cb1db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4163f08 elementor-widget elementor-widget-heading\" data-id=\"4163f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Servicios Contables<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fc8ff7 elementor-widget elementor-widget-spacer\" data-id=\"5fc8ff7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9498839 elementor-widget elementor-widget-text-editor\" data-id=\"9498839\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u2022 Peque\u00f1os contribuyentes, en sistema LET o computarizado<br \/>\u2022 Profesionales liberales, en sistema <br \/>LET o computarizado<br \/>\u2022 R\u00e9gimen general de IVA incluye: elaboraci\u00f3n de Estados Financieros, presentaci\u00f3n de impuestos, conciliaciones bancarias, etc. (sistematizado)<br \/>\u2022 Actualizaci\u00f3n de registros contables, impuestos, estados financieros.<br \/>\u2022 Asesor\u00eda contable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e3acf20 e-con-full e-flex e-con e-child\" data-id=\"e3acf20\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de363bc elementor-widget elementor-widget-image\" data-id=\"de363bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/SERVICIOS-DE-CONTABILIDAD-768x512.jpg\" class=\"attachment-medium_large size-medium_large wp-image-4811\" alt=\"\" srcset=\"https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/SERVICIOS-DE-CONTABILIDAD-768x512.jpg 768w, https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/SERVICIOS-DE-CONTABILIDAD-500x333.jpg 500w, https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/SERVICIOS-DE-CONTABILIDAD-1200x800.jpg 1200w, https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/SERVICIOS-DE-CONTABILIDAD-300x200.jpg 300w, https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/SERVICIOS-DE-CONTABILIDAD-1536x1024.jpg 1536w, https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/SERVICIOS-DE-CONTABILIDAD.jpg 1650w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6563e9e e-flex e-con-boxed e-con e-parent\" data-id=\"6563e9e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e101c37 elementor-widget elementor-widget-spacer\" data-id=\"e101c37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-49250a0 e-flex e-con-boxed e-con e-parent\" data-id=\"49250a0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b3a7828 e-flex e-con-boxed e-con e-child\" data-id=\"b3a7828\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0113749 elementor-widget elementor-widget-image\" data-id=\"0113749\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/servicios-tributarios-768x512.jpg\" class=\"attachment-medium_large size-medium_large wp-image-4812\" alt=\"\" srcset=\"https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/servicios-tributarios-768x512.jpg 768w, https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/servicios-tributarios-500x333.jpg 500w, https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/servicios-tributarios-300x200.jpg 300w, https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/servicios-tributarios.jpg 900w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3cf852f e-flex e-con-boxed e-con e-child\" data-id=\"3cf852f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e194bc4 elementor-widget elementor-widget-heading\" data-id=\"e194bc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Servicios Tributarios<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5aa3b9 elementor-widget elementor-widget-spacer\" data-id=\"e5aa3b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87740b0 elementor-widget elementor-widget-text-editor\" data-id=\"87740b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u2022 Creaci\u00f3n de patentes de<br \/>comerciante individual (no<br \/>sociedades)<br \/>\u2022 Cese de Actividades<br \/>\u2022 Negativa de Patente<br \/>\u2022 Cancelaci\u00f3n de patente<\/p><p>Nota: trabajamos con permisos delegados<br \/>desde la agencia virtual<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-139c0e2 e-flex e-con-boxed e-con e-parent\" data-id=\"139c0e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-decfac9 elementor-widget elementor-widget-spacer\" data-id=\"decfac9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bf136ca e-flex e-con-boxed e-con e-parent\" data-id=\"bf136ca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-eedab71 e-flex e-con-boxed e-con e-child\" data-id=\"eedab71\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00f42c5 elementor-widget elementor-widget-heading\" data-id=\"00f42c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Servicio Mercatil<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1bcdb2 elementor-widget elementor-widget-spacer\" data-id=\"a1bcdb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a6b097 elementor-widget elementor-widget-text-editor\" data-id=\"5a6b097\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u2022 Peque\u00f1os contribuyentes, en sistema LET o computarizado<br \/>\u2022 Profesionales liberales, en sistema <br \/>LET o computarizado<br \/>\u2022 R\u00e9gimen general de IVA incluye: elaboraci\u00f3n de Estados Financieros, presentaci\u00f3n de impuestos, conciliaciones bancarias, etc. (sistematizado)<br \/>\u2022 Actualizaci\u00f3n de registros contables, impuestos, estados financieros.<br \/>\u2022 Asesor\u00eda contable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bce29e6 e-flex e-con-boxed e-con e-child\" data-id=\"bce29e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56bedc0 elementor-widget elementor-widget-image\" data-id=\"56bedc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/Elaboracion-de-Contratos-Financieros-768x512.webp\" class=\"attachment-medium_large size-medium_large wp-image-4810\" alt=\"\" srcset=\"https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/Elaboracion-de-Contratos-Financieros-768x512.webp 768w, https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/Elaboracion-de-Contratos-Financieros-500x333.webp 500w, https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/Elaboracion-de-Contratos-Financieros-1200x800.webp 1200w, https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/Elaboracion-de-Contratos-Financieros-300x200.webp 300w, https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/Elaboracion-de-Contratos-Financieros-1536x1024.webp 1536w, https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/05\/Elaboracion-de-Contratos-Financieros.webp 2000w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-185c706 e-flex e-con-boxed e-con e-parent\" data-id=\"185c706\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a86a5b1 elementor-widget elementor-widget-spacer\" data-id=\"a86a5b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a3de45 e-flex e-con-boxed e-con e-parent\" data-id=\"7a3de45\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-088852c elementor-widget elementor-widget-heading\" data-id=\"088852c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nuestros Clientes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b14e8d8 elementor-widget elementor-widget-spacer\" data-id=\"b14e8d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-488966f elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-image-carousel\" data-id=\"488966f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:40,&quot;sizes&quot;:[]},&quot;navigation&quot;:&quot;both&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-carousel-wrapper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carrusel de im\u00e1genes\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 de 6\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/03\/img65-300x180.jpg\" alt=\"img65\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 de 6\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/03\/img63-300x217.jpg\" alt=\"img63\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 de 6\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lm.com.gt\/wp-content\/uploads\/2026\/03\/img69-296x300.jpg\" alt=\"img69\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 de 6\"><figure class=\"swiper-slide-inner\"><img 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class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Desarrollo Empresarial Optimizaci\u00f3n Empresarial Planificaci\u00f3n de Marketing Marca y Estrategia Recursos Humanos An\u00e1lisis de Sistemas Servicios Contables \u2022 Peque\u00f1os contribuyentes, en sistema LET o computarizado\u2022 Profesionales liberales, en sistema LET o computarizado\u2022 R\u00e9gimen general de IVA incluye: elaboraci\u00f3n de Estados Financieros, presentaci\u00f3n de impuestos, conciliaciones bancarias, etc. (sistematizado)\u2022 Actualizaci\u00f3n de registros contables, impuestos, estados financieros.\u2022&hellip;<\/p>\n","protected":false},"author":1,"featured_media":714,"parent":0,"menu_order":20,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1640","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the 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