Special Public Economic Development Zones
(Decree 30-2018)
(aka ZDEEPs in Spanish)

Legal figure

Geographically defined area within the national territory, extra customs, for the development of industrial goods and services or commercial activities, with special tariffs, temporary customs regime, and foreign trade, authorized by ZOLIC (Free Trade Area).

  1. It can be established anywhere in the national territory.
  2. The minimum authorization period is 12 years, as of the date of the resolution. Extensions may be requested.
  3. It can be installed in ZOLIC facilities or third-party property that is leased or granted in usufruct to ZOLIC. An area of at least 10,000 square meters. If the area is smaller, 400 direct and permanent jobs must be guaranteed.
  4. There can be exceptions that consider the investment to be made and employment generation.
  5. A minimum of two users must be installed (an administrator and a productive user). If there is a single user, the economic
    impact and employment generation must be justified.
Type of Operations
  1. Importing from the National Customs Territory (TAN in Spanish) or from abroad
  2. Transfers to any other tax warehouse
  3. Transfers from and to other regimes, ports, borders, and airports in the country.
  4. Providing services or products to other users or ZDEEP.
  5. Exporting to the National Customs Territory (TAN) or abroad.
Users of a ZDEEP
  1. Industry, trade, and services
  2. Activities: Production, manufacturing, transformation, assembly, commercialization, distribution, warehousing, conservation, fragmentation, packing, repacking, crating, manipulation, classification, any other operation on its own
    goods or imported and exported goods.
Contact
  1. Authorized by: The ZOLIC Board of Directors
  2. Guatemala office: Blvd. Los Próceres, 24-69 zona 10 Edif. Empresarial Zona Pradera, Torre 4, Nivel 10, Oficina 1002.
    Telephone +502 2279-0950.
  3. Headquarters in Izabal: Km. 293.5 Ruta al Atlántico Norte, Santo Tomás de Castilla. Puerto Barrios, Izabal. Guatemala
    Telephone No.: +502 7961-5400
  4. Consult the law and its set of regulations: https://zolicguate.com/zdeep/
PROCESS TO ESTABLISH A ZDEEP

Submitting the file:

-Strategic Project including the economic, social, and productive impact that will be generated by the ZDEEP and its contribution to the development of the region and to employment generation.
-Professionals’ technical opinion and the Environmental Plan to be implemented.
-Application form: This applies if the property is owned by third parties (see details in the Regulations for Authorization, Qualification and Operation )

Once the file is completed:

  • -Physical inspection by ZOLIC, within a maximum period of 30 working days
    -Technical opinion issued within a maximum period of 20 working days.
    -Board of Directors resolution within a period of 30 working days. After this, the ZDEEP is authorized and SAT is notified so that it assigns personnel to start operations.
INCENTIVES
  1. ISR exemption for a period of 10 years, also applicable to dividends and profits.
  2. Temporary suspension of VAT  , import duties and other import charges on goods entering the ZDEEP.
  3. VAT exemption on taxed events and acts undertaken within the ZDEEP when they are exported.
  4. Fiscal-Stamp Exemption on the documents pertaining to acts or contracts on goods and business in the Zone.
  5. Goods do not cause abandonment.
  6. The State or Municipal Governments may grant non-fiscal incentives to certain users.
ZDEEP APPROVED (July 2021):

We invite you to learn more about

Decree 30-2008

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