01
Document overview
A modern unified regime for special economic and free zones covering governance, licensing, land, customs, labour and incentives.
02
Scope and exclusions
Applies to
Applies to zones, operators and operating companies within the statute and each zone's establishing decree.
Limitations and exclusions
Incentives are not universal: duration, conditions, excluded sectors, mainland operations, VAT and customs must be checked for the zone and transaction.
04
Official source
Royal Decree 38/2025 · OPAZ
September 12, 2026
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