ZOLIC and the ZDEEP zones: status and tax benefits

Dossier: Taxes and incentives03-impuestos.md
Domain: Taxes: income tax, VAT and withholdingimpuestos
Room: Invest · Taxes: income tax, VAT and withholding/invertir/impuestos
Audited: Audited

ZOLIC (the Santo Tomás de Castilla Free Trade and Industry Zone) operates under Decree 22-73; the 2008 reform (Decree 30-2008) allowed the creation of Public Special Economic Development Zones (ZDEEP) outside its original perimeter. The last sourced count is from Prensa Libre, 3 May 2022: 10 ZDEEP projects - 4 with definitive approval at various stages of operation, 6 in process and 2 under way - and 2,570 direct and indirect jobs; the figure was corrected in the 19 Aug 2026 audit (the earlier version said 22 ZDEEP zones 'in early 2024'). The current count for 2024-2026 has no verifiable source: ZOLIC's pages no longer publish figures. The specific tax benefits (taxes covered and terms) appear only in ZOLIC promotional material and are still to be verified against the regulations (open item no. 9).

The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.

Figures

ZDEEP projectsPrensa Libre: 10 (4 with final approval in operation, 6 pending, 2 in process)03 May 2022
Direct and indirect jobs generated by the first ZDEEP zonesPrensa Libre: 2,57003 May 2022

Caveat

current 2024-2026 count without a source; tax benefits according to ZOLIC promotional material

Sources

MINECO — Zonas de Desarrollo Económico Especial Públicasportal.mineco.gob.gtconsulted Aug 19, 2026
Vestex — texto del Decreto 22-73 (ZOLIC)vestex.com.gtconsulted Aug 19, 2026
Prensa Libre (03-may-2022) — qué son las ZDEEP, sus beneficios y cuántas operanprensalibre.comconsulted Aug 19, 2026
ZOLIC — Nuestras ZDEEP (material promocional, nivel c)zolicguate.comconsulted Aug 19, 2026

Organizations named in the answer

Prensa LibreConfirms the 10% capital gains tax (art. 92, Decree 10-2012), the taxable base, the 10-day deadline and SAT form 1321Other

Directory of organizations

Related records

This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.