SPECIAL PUBLIC ECONOMIC DEVELOPMENT ZONES (DECREE 30-2008) ZDEEPs
Legal figure
Geographically defined area within the national territory, extra-customs, for the development of goods and industrial services or commercial activities, with special tariffs, temporary customs regime and foreign trade, authorized by ZOLIC (Free Trade Zone).
- It can be licensed anywhere in the national territory.
- Minimum qualification period of 12 years, starting from the resolution.
- Extensions may be requested. It can be set up in ZOLIC properties or properties owned by third parties who lease or usufruct in favor of ZOLIC.
- Extension of at least 10,000 square meters. If the extension is smaller, it must guarantee at least 400 direct and permanent jobs. There may be exceptions, considering the investment to be made and the generation of jobs.
- Minimum two installed users (administrator and productive user) if it is a single user must justify economic impact and employment generation.
Type of operations
- Importation from the National Customs Territory (TAN) or from abroad.
- Transfers to any other bonded warehouse.
- Transfers to and from other regimes, ports, borders and airports in the country.
- Providing services or products to other users or ZDEEP.
- Export to the National Customs Territory (TAN) or abroad.
Users for a ZDEEP
-Industry, commerce and services.
-Activities: production, manufacture, transformation, assembly, commercialization, distribution, storage, preservation, fractioning, packing, repacking, packaging, manipulation, classification, any other operation of goods owned or imported and exported.
Contact
- Authorized by: ZOLIC Board of Directors
- Guatemala Office: Blvd. Los Próceres, 24-69 zona 10 Edif. Empresarial Zona Pradera, Torre 4, Nivel 10, Oficina 1002. Phone +502 2279-0950.
- Central Office Izabal: Km. 293.5 Ruta al Atlántico Norte, Santo Tomás de Castilla. Puerto Barrios, Izabal. Guatemala Phone +502 7961-5400.
- Consultation of Law and Regulations: https://zolicguate.com/zdeep/
ZDEEP QUALIFICATION PROCESS
Presentation of dossier:
-Strategic Project including: economic, social and productive impact to be generated by the ZDEEP and the contribution to the
development of the region and employment generation.
-Technical opinion of professionals and environmental plan to be implemented.
-Application Form: applicable if the property is owned by third parties.
Once the file is completed:
-Physical inspection by Zolic, within 30 working days.
-Technical opinion in a maximum of 20 working days.
-Resolution of the Board of Directors within 30 working days to resolve. With this, the ZDEEP is enabled and SAT is
SAT is notified to assign personnel to start operations.
INCENTIVES
- Income tax exemption for 10 years also applicable to dividends and profits.
- Temporary suspension of VAT, customs duties and other import charges on goods entering the ZDEEP.
- VAT exemption for taxable events and acts carried out within the ZDEEP when exported.
- Exemption of tax stamps on documents containing acts or contracts on goods and businesses in the Zone.
- The goods do not cause abandonment.
- The State or the Municipalities will be able to grant non-fiscal incentives to determined users.
ZDEEP APPROVED (July 2021)
