When did domestic sales fall outside the exemption?

From 1 January 2025. Before that, it did not matter whether a product manufactured in the zone was sold abroad or domestically; manufacturing in the zone was enough. Law 7524 tied the exemption to the sale being made abroad. Law 7577 then widened the scope again from 1 January 2026, bringing sales within the same zone and to other free zones back into the exemption. Domestic sales were not brought back and remain taxable.