{"id":2118,"date":"2026-05-05T18:21:42","date_gmt":"2026-05-05T18:21:42","guid":{"rendered":"https:\/\/langcr.com\/?post_type=documento&#038;p=2118"},"modified":"2026-06-02T00:20:52","modified_gmt":"2026-06-02T00:20:52","slug":"principales-beneficios-bajo-el-regimen-de-zonas-francas","status":"publish","type":"documento","link":"https:\/\/langcr.com\/es\/documento\/main-benefits-under-the-free-trade-zone-ftz-regime\/","title":{"rendered":"Principales Beneficios Bajo el R\u00e9gimen de Zona Franca (RZF)"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Los incentivos bajo el R\u00e9gimen de Zona Franca se dividen en dos categor\u00edas:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Incentivos sujetos a un plazo fijo<\/strong><br><strong>a)<\/strong> Exenci\u00f3n de impuestos sobre el capital, los activos netos, los terrenos y el traspaso de bienes inmuebles por un per\u00edodo de 10 a\u00f1os.<br><strong>b)<\/strong> Impuestos municipales y licencia comercial de operaci\u00f3n por un per\u00edodo de 10 a\u00f1os.<br><strong>c) <\/strong>Tasa general del impuesto sobre la renta.<\/li>\n<\/ol>\n\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\t\t<div data-elementor-type=\"container\" data-elementor-id=\"3795\" class=\"elementor elementor-3795\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35f9c86 e-flex e-con-boxed e-con e-parent\" data-id=\"35f9c86\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02771f7 elementor-widget elementor-widget-html\" data-id=\"02771f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\r\n  .tax-wrap { width: 100%; overflow-x: auto; -webkit-overflow-scrolling: touch; }\r\n  .tax-table { width: 100%; min-width: 500px; border-collapse: collapse; font-size: 14px; }\r\n  .tax-table th, .tax-table td { border: 1px solid #ccc; padding: 10px 12px; text-align: center; vertical-align: middle; }\r\n  .tax-table th { background: #f0f0f0; font-weight: 500; }\r\n\r\n  @media (max-width: 600px) {\r\n    .tax-table { font-size: 12px; }\r\n    .tax-table th, .tax-table td { padding: 7px 8px; }\r\n  }\r\n\r\n  @media (max-width: 400px) {\r\n    .tax-table { font-size: 11px; }\r\n    .tax-table th, .tax-table td { padding: 6px 6px; }\r\n  }\r\n<\/style>\r\n\r\n<div class=\"tax-wrap\">\r\n  <table class=\"tax-table\">\r\n    <thead>\r\n      <tr>\r\n        <th rowspan=\"2\">TIPO DE\nPROYECTO<\/th>\r\n        <th rowspan=\"2\">UBICACI\u00d3N DE LA EMPRESA<\/th>\r\n        <th colspan=\"3\">TASA IMPOSITIVA + A\u00d1OS<\/th>\r\n      <\/tr>\r\n \r\n    <\/thead>\r\n    <tbody>\r\n      <tr>\r\n        <td rowspan=\"2\">Para un Proyecto Regular de Manufactura<\/td>\r\n        <td>Dentro de la GAM<\/td>\r\n        <td>6% durante 8 a\u00f1os<\/td>\r\n        <td>15% durante los 4 a\u00f1os siguientes<\/td>\r\n        <td>\u2014<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Fuera de la GAM<\/td>\r\n        <td>0% durante 6 a\u00f1os<\/td>\r\n        <td>5% durante los 6 a\u00f1os siguientes<\/td>\r\n        <td>15% durante los 6 a\u00f1os siguientes<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td rowspan=\"2\">Para Megaproyectos de Manufactura,\nServicios y Comercializaci\u00f3n<\/td>\r\n        <td>Dentro de la GAM<\/td>\r\n        <td>0% durante 8 a\u00f1os<\/td>\r\n        <td>15% durante los 4 a\u00f1os siguientes<\/td>\r\n        <td>\u2014<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Fuera de la GAM<\/td>\r\n        <td>0% durante 12 a\u00f1os<\/td>\r\n        <td>15% durante los 6 a\u00f1os siguientes<\/td>\r\n        <td>\u2014<\/td>\r\n      <\/tr>\r\n    <\/tbody>\r\n  <\/table>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li><strong>Incentivos no sujetos a un plazo fijo<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exenciones de:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\" style=\"padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:50px\"><strong>a)<\/strong> Derechos de importaci\u00f3n sobre <strong>materias primas<\/strong> y otros art\u00edculos necesarios para la producci\u00f3n y las operaciones.\n<br><strong>b)<\/strong> Derechos de importaci\u00f3n sobre <strong>equipo, maquinaria, repuestos,<\/strong>  entre otros.\n<br><strong>c)<\/strong> Impuestos sobre la importaci\u00f3n de <strong>combustibles.<\/strong>\n<br><strong>d)<\/strong> Impuestos sobre la <strong>exportaci\u00f3n y reexportaci\u00f3n de productos.<\/strong>\n<br><strong>e)<\/strong> <strong>Impuesto al valor agregado (IVA).<\/strong>\n<br><strong>f )<\/strong> Impuestos sobre <strong>remesas al exterior<\/strong> (retenci\u00f3n sobre pagos de regal\u00edas, comisiones, entre otros).\n<br><strong>g)<\/strong> Impuestos sobre la <strong> importaci\u00f3n y exportaci\u00f3n de muestras.<\/strong>\n<br><strong>h)<\/strong> Impuestos sobre la <strong>distribuci\u00f3n de dividendos entre los socios<\/strong>(con excepciones).<\/p>","protected":false},"author":1,"featured_media":0,"template":"","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":""},"area":[36],"class_list":["post-2118","documento","type-documento","status-publish","hentry","area-free-trade-zones"],"acf":[],"_links":{"self":[{"href":"https:\/\/langcr.com\/es\/wp-json\/wp\/v2\/documento\/2118","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/langcr.com\/es\/wp-json\/wp\/v2\/documento"}],"about":[{"href":"https:\/\/langcr.com\/es\/wp-json\/wp\/v2\/types\/documento"}],"author":[{"embeddable":true,"href":"https:\/\/langcr.com\/es\/wp-json\/wp\/v2\/users\/1"}],"wp:attachment":[{"href":"https:\/\/langcr.com\/es\/wp-json\/wp\/v2\/media?parent=2118"}],"wp:term":[{"taxonomy":"area","embeddable":true,"href":"https:\/\/langcr.com\/es\/wp-json\/wp\/v2\/area?post=2118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}