Decree 6-2021, published on Jun 1, 2021, amended the Free Zones Law (Decree 65-89) 'to adapt the activities that may be carried out in free zones'. It rewrote article 1 (purpose of the law) and replaced the article 41 list of activities excluded from free zones, which Decree 19-2016 had set. It amended article 5 Bis, on who may not use the law: among others, persons already paying tax in the national customs territory may not migrate to the regime, except new entities with different activities. It added article 50 Bis: obtaining the qualification by deception is a special case of customs fraud. In a transitional provision, it let persons who were authorized, active and holding a valid ruling before Decree 19-2016 keep the legal status granted under Decree 65-89 for the term of their ruling. It did not amend article 22: the total income tax (ISR) exemption for ten (10) years for producers of industrial goods and service users, counted from notification of the Ministry of the Economy (MINECO) qualification ruling, comes from article 23 of Decree 19-2016. Nor did it abolish the commercial-user category, which its text does not mention. It was Decree 19-2016 that redefined users as producers of industrial goods or service users (the latter 'including commercial activity') and let existing commercial users requalify as service users.
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- Free zone ISR exemption for producers of industrial goods and service users
Total exemption for a period of ten (10) years
From notification of the MINECO qualification ruling (art. 22 of the Free Zones Law, as amended by art. 23 of Decree 19-2016 on 31-03-2016; not amended by Decree 6-2021)Decreto 19-2016