(a) Todo negocio o industria que se establezca en la Zona Especial de Desarrollo Económico, en el período comprendido a partir de la designación de dicha zona y diez (10) años con posterioridad a la misma, tendrá derecho, para fines del cómputo de contribución sobre ingresos, a una deducción especial de diez por ciento (10%) del alquiler pagado por un término de diez (10) años. Esta deducción será adicional a cualquier otra concedida por ley y no aplicará a negocios sucesores ni a subarrendadores.
(b) Se exime del pago de contribuciones sobre ingresos la mitad del ingreso neto obtenido por la venta de servicios y productos industriales turísticos, culturales y agrícolas, producidos dentro de la Zona Especial de Desarrollo Económico. Para acogerse a estos beneficios, estas ventas deben ocurrir en un plazo de treinta (30) años a partir de la fecha en que se acojan a los beneficios de este capítulo. El Departamento de Hacienda establecerá por reglamento el procedimiento para acogerse a esta exención.
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