What exemptions does the Free Zones Law (Decree 65-89) give to operators and users?

Decree 65-89 (1989) exempts free-zone operating companies from all taxes and duties on imports of machinery, equipment and materials used to build the zone's infrastructure,… and from corporate income tax (ISR) for fifteen (15) years on income from the administration activity. Users are also exempt from VAT (IVA) on transfers of goods inside the zone, from the tax on the sale and exchange of real estate located in it, and from stamp duties on the transfer documents. Since 2016 the commercial-user category no longer exists (Decree 19-2016).