Economy grants tax benefits to two technology companies with foreign investment

The Executive Branch in the Field of Economy granted the benefits of the International Services Law to the companies ONE WORLD GLOBAL SERVICES, S. A. DE C. V. and ARACARI, S. A. DE C. V., through Agreements Nos. 736 and 737, both issued on September 10, 2026, and published in the Official Gazette Volume No. 452 on September 29, 2026. Each company commits to a new investment in assets of US$250,000.00 and to maintaining no fewer than 20 permanent jobs.

The framework: the International Services Law

The two agreements were signed by the Minister of Economy, María Luisa Hayem Brevé, and are based on articles 1, 2 letter b), 5, 6, 7, 24-A, 25, 57, and 58 of the International Services Law, articles 23 and 24 of its Regulations, and articles 163 and 164 of the Administrative Procedures Law.

Before resolving, the Ministry requested an opinion from the General Directorate of Customs and the General Directorate of Internal Taxes of the Ministry of Finance, which responded that neither the requesting companies nor their shareholders have pending formal or substantive tax obligations. The Investment Directorate considered it appropriate to grant the request based on the favorable technical opinion of the Department of Tax Incentives.

ONE WORLD GLOBAL SERVICES: service center in Santa Ana

• Request submitted on April 28, 2026, by Rudis Hernán Marroquín Quintana, sole proprietor administrator and legal representative.
• Tax Identification Number: 0210-120521-101-0.
• Authorized service: business processes or “outsourcing” (BPO), provided to persons residing and with operations outside the national territory.
• Area authorized as a service center: 449.20 m², in polygon D, Arizona urbanization, house number twelve, district of Santa Ana, municipality of Santa Ana Centro, department of Santa Ana.
• Agreement registration: C8891.

ARACARI: technology and business processes in Nuevo Cuscatlán

• Request submitted on May 7, 2026, by engineer Alejandra Marcela Alvarado de Aquino, sole proprietor administrator and legal representative.
• Tax Identification Number: 0614-121022-109-8.
• Authorized services: information technologies (design, development, support, and administration of software, databases, platforms, and applications, as well as cloud services such as SaaS, IaaS, or PaaS) and business processes (BPO).
• Area authorized as a service center: 160.28 m², comprising office space number forty (85.52 m²) and office space number forty-one (74.76 m²), on level two of the Nuevo Cuscatlán business condominium, district of Nuevo Cuscatlán, municipality of La Libertad Este, department of La Libertad.
• Agreement registration: C8925.

Common Obligations and Right of Appeal

Both resolutions obligate the beneficiaries to comply with articles 46 and 47 of the law, to maintain the committed investment and employment, and to abide by the other laws of the Republic. The agreements must be communicated to the General Directorate of Customs and the Directorate of Internal Taxes.

The agreements are subject to a motion for reconsideration before the head of the Ministry of Economy, which may be filed within 10 business days following notification, and may be rectified in accordance with article 122 of the Law of Administrative Procedures.

The publication of both agreements confirms the country’s commitment to attracting foreign investment in technological and outsourcing services: two companies are establishing themselves in Santa Ana and Nuevo Cuscatlán with a joint commitment of US$500,000 in assets and at least 40 permanent jobs, under a regime that requires prior tax verification and supervision by the Finance and Economy portfolios.

Source: Official Gazette, Volume No. 452, September 29, 2026, section I, pp. 16-19 (official reference: Agreements Nos. 736 and 737).