Federal Tax Authority Delimits and Sets Operational Functioning of Zapala Free Trade

Through Joint Resolution 5485, published in the Official Gazette on February 27, 2024, the Federal Tax Authority (AFIP) delimited and set the operational functioning of the Zapala Free Trade Zone, under the jurisdiction of the Customs office in the Province of Neuquén.

The Free Trade Zone is inside the Industrial Park of the City of Zapala and has a surface of 253,481 m². The Primary Customs Control Zone, within the Free Trade Zone, has a surface of 9,037.52 m². The concession was awarded to Zona Franca Neuquen SA.

Before this Joint Resolution, Law 3244—published in the Official Gazette of the Province of Neuquén on September 11, 2020—had created the Regime for the Promotion of Economic Activities in the Zapala Free Trade Zone and had granted provincial tax benefits to those in the Zone and for the activities carried out there that contributed to its development and expansion. Then, the local government, issued Municipal Ordinance 1495, enacting a promotional regime to exempt industries settling in the Free Trade Zone from municipal taxes and fees.

The reason for these rules is that the operation of the Free Trade Zone in Zapala is strategic for industrial activities and foreign trade to settle and develop, especially for the oil & gas industry. Considering its proximity to Vaca Muerta, it would imply a boost to the dynamism of the activity and the simplifying of customs operations between both areas.

The Zapala Free Trade Zone is currently operational.