Guatemala is the largest economy in Central America but not the region’s largest exporter, being surpassed by Panama and Costa Rica, which have developed free trade zones that facilitate investment, promoting employment and the growth of their economies, to the point that, despite having much smaller populations, their quality of life is higher. Considering the above, Guatemala has decided to dust off its tax-free regimes to promote the attraction of investments and the reactivation of its economy. Along this line, the country has recently modified the Law of Free Zones
