Inward Processing Warehouses (DPA) in El Salvador
When a DPA is allowed
Companies doing the activities allowed in free zones can ask MINEC to declare their establishment a DPA, as long as they justify the technical reasons why they cannot locate in a free zone. Once approved, the DPA follows the same activity rules as a free zone. MINEC asks the Ministry of Finance for an opinion, which must come within 20 working days; if it does not, MINEC issues the agreement.1
CAMTEX counts about 100 companies under the DPA scheme, next to the companies inside the free zones.2
The premises
- A site in an area zoned for industry by the competent authority.
- Industrial, labour and environmental safety conditions, and a formal administrative and financial structure.
- Administration offices, an equipped customs and tax delegation office, a guard post and a perimeter fence.
- 20% green area: 10% inside the DPA or next to it, and the other 10% inside or outside. The same rule applies to expansions, reductions and moves.
- Industrial buildings with offices, production or storage area, raw material and finished goods warehouse, loading docks and toilets, totalling at least 800 m², plus parking for vehicles and containers.
Source: Dirección General de Aduanas: Free Zones Law, consolidated text with Decree 493 of 23 December 20251
The thresholds
| DPA type | Requirement |
|---|---|
| Producer | USD 800,000 in fixed assets within the first 2 years, or 75 permanent jobs from the first year |
| Trader | 15 permanent jobs from the first year |
| Amphibians and reptiles in captivity | USD 100,000 in the first year, 15 permanent jobs and a formal structure |
| Greenhouses and laboratories | The greenhouse and laboratory rules for free zone users |
Source: Dirección General de Aduanas: Free Zones Law, consolidated text with Decree 493 of 23 December 20251
Buying existing buildings does not count towards the initial investment. If the investment is not reached, MINEC revokes the authorisation; if the jobs are not reached, the benefits are suspended until the company complies.1
The benefits
| Benefit | San Salvador metropolitan area | Outside the metropolitan area |
|---|---|---|
| Import duties on machinery and equipment | Exempt while operating | Exempt while operating |
| Raw materials and inputs | Duties suspended while operating | Duties suspended while operating |
| Income tax | 10 years full, then 60% for 5 years and 40% for 10 years | 15 years full, then 60% for 10 years and 40% for 10 years |
| Municipal taxes | 10 years full, then 90% for 5 years, then 75% | 15 years full, then 90% for 10 years, then 75% |
| Property transfer tax | Exempt on property for the activity | Exempt on property for the activity |
Source: Dirección General de Aduanas: Free Zones Law, consolidated text with Decree 493 of 23 December 20251
A DPA can import exempt goods by presenting the customs declaration alone, without a prior order or franchise request. After the full exemption ends, a DPA that doubles its investment, or invests at least USD 800,000 and doubles its jobs if it qualified through employment, gets 10 more years.1
Parks built for DPAs
- Apolo Industrial Park, km 26.5 of the Pan-American Highway to Santa Ana: more than 30,000 m² of industrial roof under the DPA scheme, for manufacturing, logistics and storage.
- Sirius Industrial Park, km 26.5 of the same highway: 16,140 m² of industrial roof under the DPA scheme, for logistics and distribution.
Source: CAMTEX: Apolo Industrial Park; CAMTEX: Sirius Industrial Park3,4
A company can ask MINEC to change from a free zone user to a DPA, or the other way round, if it meets the requirements of the new regime.1
Frequently Asked Questions
What is a DPA in El Salvador?
An inward processing warehouse (DPA) gives a manufacturer or trader free zone treatment in its own premises outside a free zone. Inputs enter with duties suspended for processing and re-export.
What are the DPA requirements?
The company must explain to MINEC the technical reasons why it cannot locate in a zone, have at least 800 m² of industrial buildings and meet a threshold of USD 800,000 or 75 permanent jobs.
How many companies use the DPA scheme?
CAMTEX counts about 100 companies under the DPA scheme, next to the companies inside the free zones.
Sources
- Dirección General de Aduanas: Free Zones Law, consolidated text with Decree 493 of 23 December 2025 (in Spanish)
- CAMTEX: history of the free zones (in Spanish)
- CAMTEX: Apolo Industrial Park
- CAMTEX: Sirius Industrial Park
Figures checked 8 November 2026. Prepared by InvestSalvador.com for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.
