What benefits does Decree 29-89 (Maquila Law) provide and which activities qualify today?

After the reform introduced by Decree 19-2016, Decree 29-89 (the Export and Maquila Activity Promotion and Development Act) benefits only (i) the apparel and textile industry - Section XI of the Harmonized System,… chapters 50-63 - and (ii) the export of ICT services: call and contact centers,… software development and digital content supplied to non-residents. The package: full exemption from income tax (ISR) for 10 years and suspension of or exemption from import duties (DAI) and VAT on imports of machinery, raw materials and production inputs. The scope comes from the text of Decree 19-2016. For as long as the income tax exemption lasts, the beneficiary also pays no Solidarity Tax (ISO) (Article 4(d), Decree 73-2008). MINECO rules on the qualification (art. 22): the consolidated text of the law directs the application to the Industrial Policy Directorate (Dirección de Política Industrial, art. 20), and the Decree 29-89 fact sheet published by FUNDESA states "Autoriza: Dirección de Servicios al Comercio y a la Inversión del Ministerio de Economía (MINECO)" (authorised by MINECO's Directorate of Trade and Investment Services).