Should I use 29-89, a free zone, or a ZDEEP?

All three routes offer a full 10-year income-tax (ISR) exemption (for the ZDEEP, according to ZOLIC), but not for the same companies or with the same freedom of location. Free zone (Decree 65-89): art. 22, as amended by Decree 19-2016, grants industrial-goods producer users or service users authorized to operate in free zones an exemption from taxes, tariff duties and charges on imports into the free zone of machinery, equipment, tools, raw materials and inputs, and a full ISR exemption for a term of ten (10) years counted from notification of their qualification by the Ministry of Economy. Art. 41 of the Free Zones Law, as worded by Decree 6-2021, lists activities that may not be produced or traded from the free zone or carried out within it; the list includes alcoholic beverages (except wine and ciders), coffee in cherry, parchment and oro form, fresh bananas, and mining in its extraction phase. ZDEEP: according to ZOLIC, the model is established under Decree 30-2008, which amends Law 22-73, and offers a 100% ISR exemption for 10 years, VAT exemption on operations for foreign trade, and exemption from import duty (DAI) and other import charges on inputs, machinery and equipment. For example, the Michatoya Pacífico fact sheet on ZOLIC's website records the SAT approval SAT-DSI-337-2021, dated 26 April 2021, and an English-language news item hosted on that site says the tax authority (SAT) recognized it as an auxiliary agency of the Customs Service in April 2021. Decree 29-89: its art. 12 bis, added by Decree 19-2016, gives companies engaged in production under the Temporary Admission Regime or in the service-provider activity a full ISR exemption for a period of ten (10) years, but those benefits apply exclusively to the apparel and textile industry and to companies providing information and communication technology services offered by call centres or contact centres. The practical difference: according to a fact sheet on Decree 29-89 hosted on the FUNDESA website, users qualified under 29-89 are not restricted to a specific location and may locate anywhere in the country, and the requirements include the lease contract for the property where the company will operate; by contrast, ZOLIC describes a ZDEEP as a geographic area authorized by ZOLIC, and art. 22 grants the incentives to users authorized to operate in free zones.