Establishes an exceptional and transitional incentive regime to promote new private investments aimed at mitigating the effects of the emergency caused by the earthquake of August 10, 2026, within the State of Economic, Social, and Ecological Emergency. It covers the geographical scope, eligible sectors, eligibility requirements, a preferential income tax rate for 2026 and 2027, tax credits for job creation, exclusions, oversight rules, and the loss of benefits due to noncompliance.
The decree covers sectors such as tourism, agribusiness, manufacturing, services, and construction; it sets a base preferential income tax rate of 20% for 2026 and 2027; provides for additional reductions for the creation of direct jobs; excludes certain projects, such as those involving non-renewable natural resources; and stipulates that benefits such as the preferential rate, accelerated depreciation of 50% per year, and VAT exemption will cease on December 31, 2027, for essential imports for which there is no equivalent domestic production, subject to control rules, traceability, non-accumulation, and loss of benefits for non-compliance.