What tax benefits does Decree 29-89 (Maquila Law) grant and who awards them?

Decree 29-89 (1989), the Law for the Promotion and Development of Export and Maquila Activity,… grants companies qualified under the temporary admission regime: full exemption from corporate income tax (ISR) for 10 years on income from the qualified activity;… a temporary suspension (up to 1 year, counted from acceptance of the import customs declaration) of customs duties and import taxes, including VAT (IVA), on raw materials, semi-finished and intermediate products, containers, packaging and labels; and full exemption from customs duties and import taxes, including VAT, on the production-process machinery, equipment, parts, components and accessories described in the qualification resolution (with a 1-year temporary suspension on that same machinery available as an alternative). Qualification is granted by the Ministry of the Economy (MINECO) by resolution. Since the Decree 19-2016 reform (article 12 bis) the benefits have been confined to apparel and textiles, call/contact centers and software development.