Economy authorizes the 30,000-square-meter Aircity Free Trade Zone next to the airport

The Ministry of Economy prequalified and authorized the company Aircity El Salvador, Sociedad Anónima de Capital Variable, abbreviated as Aircity El Salvador, S. A. de C. V., to develop, operate, and manage the “Aircity Free Trade Zone”, a 30,000.00 m² facility located at kilometer 42 of the Carretera a Comalapa, next to the El Salvador International Airport. The decision is contained in Agreement No. 740, signed by Minister María Luisa Hayem Brevé on September 10, 2026, and published in the Official Gazette on September 23, 2026, Volume No. 452, with Registry No. C8700.

The measure is adopted under the Industrial and Commercial Free Trade Zone Law, whose article 4 grants the Ministry of Economy the competence to prequalify, authorize, and regulate the establishment and operation of free trade zones, as well as the granting of tax incentives. The file is based on articles 1, 2 literal j), 4, 5, 10, and the final paragraph of article 11 of said law, and on article 163 second paragraph and article 164 first paragraph of the Administrative Procedures Law.

According to the agreement, the application was submitted to the ministry on August 7, 2026, and the complementary documentation was uploaded to the system on August 27 of the same year, signed by José Antonio Escobar Guillén in his capacity as legal representative of the company, whose Tax Identification Number is 0526-250924-102-6. The Investment Directorate issued a favorable technical opinion within the file.

A 30,000 square meter facility in La Paz Oeste

The project will occupy a total area of 30,000.00 m², including its respective green area in accordance with article 10 of the law, and is located in Area Two of the El Salvador International Airport, district of San Luis Talpa, municipality of La Paz Oeste, department of La Paz.

National and foreign companies dedicated to the activities provided for in article 3 of the law—that is, those inherent to the industrial and commercial free trade zone regime—may establish and operate within the facility.

Fifteen years of tax exemptions

Agreement No. 740 grants the company three benefits:

• Total exemption from Income Tax for a period of 15 years, counted from the fiscal year in which it begins operations.
• Total exemption from Municipal Taxes for a period of 15 years, counted from the same fiscal year.
• Total exemption from the Real Estate Transfer Tax for the acquisition of properties destined for the incentivized activity.

The incentives are granted in accordance with numeral 2 of literals a) and b) and the first paragraph of literal c) of article 11 of the law, as the project is located outside the San Salvador Metropolitan Area.

Notifications, compliance, and appeals

The agreement orders that the resolution be communicated to the General Directorate of Customs and the General Directorate of Internal Revenue of the Ministry of Finance, and obligates the company to comply with the provisions of the free trade zone law and other laws of the Republic.

The instrument may be rectified in accordance with Article 122 of the Law of Administrative Procedures and allows for a motion for reconsideration, which may be filed under the terms of Articles 132 and 133 of the same law. Publication in the Official Gazette closes the process, which also appears in the edition’s summary.

The authorization consolidates a new investment and formal employment hub in the airport’s logistics corridor, the country’s main point of entry for goods. For readers, it implies the arrival of a private operator to the free trade zone regime with a 15-year exemption package, and opens the door for national and foreign companies to establish themselves in a 30,000 m² facility with preferential tax treatment.

Source: Official Gazette, Volume No. 452, September 23, 2026, Section I, pgs. 12-13 (official reference: Agreement No. 740, Registry No. C8700).