Sovereign Verdict
QUALIFYING
Statutory ISIC
0149
Regulatory Activity Scope
Raising of other animals
"Under Ministerial Decision No. 229 of 2025, the raising of animals is treated as the 'Manufacturing or processing of goods or materials' through biological transformation. To maintain QFZP status, the entity must ensure that the land used for the activity is not considered 'Immovable Property' exploited for rental income, but rather as a core asset for the qualifying agricultural process."
Forensic Audit Red Flag
Reclassification of income from 'Wholesale Distribution' to 'Retail Sales' if products are sold directly to end-consumers, which constitutes an Excluded Activity.
Statutory Authority
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g)
Nexus Requirement
Physical presence within a Designated Zone with specialized agricultural licensing and infrastructure for biological asset management.
2026 Substance Compliance
- Core Income Generating Activities (CIGA)
- Local Full-Time Employment Test
- Adequate Local OPEX