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The investor atlas

ZOLIC and the ZDEEP zones: regime and benefits

Dossier
The legal framework for foreign investment02-marco-legal.md
Domain
The decrees that create the incentiveslegal-incentivos
Room
Invest · The 29-89 regime: benefits and qualification/invertir/incentivos-fiscales
Audited
not audited

ZOLIC is the Santo Tomás de Castilla Free Industrial and Trade Zone, created in 1973 by Decree 22-73 (the ZOLIC Organic Law). Decree 30-2008 amended that law and enabled the ZDEEP (Public Special Economic Development Zones), which extend the regime beyond the original enclosure to the rest of the country. The industrial chamber (CIG) cites as benefits the VAT (IVA) exemption on taxable acts inside the zone destined for foreign trade and the exemption from stamp duties. Authorization and enablement of a ZDEEP is governed by a ZOLIC board resolution, cited as 433-2010, a number still to be confirmed against the PDF. ZOLIC publishes a list of active ZDEEP, but it is an institutional-promotional site: the official number of authorized ZDEEP and of installed users was not verified.

The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.

Figures

Creación de ZOLICDiario de Centro América
1973 (Decreto 22-73)1973

Caveat

board resolution number still to be confirmed; ZDEEP list from a promotional source; count not verified

Sources

Related records

This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.