How to benefit from the IS exemption for industrial activities?
What are the industrial activities eligible for the IS exemption?
In this article we will detail the list of industrial activities benefiting from the temporary 5-year exemption from corporation tax from the date of the start of their activity.

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food industries | -Preparation and preservation of meat, fruit and vegetables. - Slaughtering for meat production -Olive processing -Production of argan oil, table oil and margarine and vegetable fats. -Milk industry and its derivatives - industry of starch products - industries of bread, biscuits … -Food leg industries -Cocoa sugar and chocolate and confectionery industry – Industry of condiments and seasonings; – Prepared meal industry; – Infant food industry; – Health food industry; – Industry and development of aromatic and medicinal plants; – Seed industry.
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Textile industry
| – Preparation of fibers and spinning; – Weaving; – Textile finishing; – Rug and carpet industry; – Manufacture of knitted fabrics; – Textile articles industry; – Manufacture of strings, ropes and nets; – Manufacture of non-woven articles; – Technical textiles industry.
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clothing industry
| -clothing industry (chains, mails) |
leather industry
| – Leather tanning industry; – Leather goods industry; – Footwear industry; – Leather clothing industry.
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Wood industry and manufacture of wooden and cork articles
| – Sawing and planing of wood; – Veneer and panel industry; – Assembled parquet industry; – Manufacture of wooden articles
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Paper and cardboard industry
| – Paper pulp industry; – Paper and cardboard industry; – Paper industry for sanitary or domestic use; – Stationery and cardboard industry.
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Printing and reproduction of recordings
| – Printing and related activities; – Reproduction of recordings.
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Chemical industry
| – Dyes and pigments industry; – Fertilizer industry; – Plastics industry; – Rubber industry; – Pesticides and agrochemicals industry; – Paint, varnish, ink and sealant industry; – Soaps, detergents and cleaning products industry; – Cosmetics industry – Glue industry; – Essential oils industry; – Artificial and synthetic fiber industry; – Industry of organic and inorganic chemicals.
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Pharmaceutical industry
| – Human pharmaceutical products industry; – Veterinary pharmaceutical products industry; – Medical device industry; – Research and development in biotechnology.
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Rubber and plastic products industry
| – Rubber products industry; – Plastic products industry. – Manufacture of non-metallic products – Glass industry; – Tile industry; – Brick and tile industry; – Sanitary equipment industry; – Ceramic products industry; – Cement industry and fiber cement works; – Concrete and concrete elements industry; – Plaster and plaster element industry; – Lime industry; – Industry of refractory products; – Abrasive products industry; – Stone processing industry
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Metallurgy
| – Steel industry; – Manufacture of tubes, pipes, hollow sections and related accessories in steel; – Industry of the first processing of cold ferrous metals; – Production of precious metals; – Metallurgy of non-ferrous metals; – Foundry of ferrous and non-ferrous metals.
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Manufacture of fabricated metal products, except machinery and equipment
| – Manufacture of metal structures and elements for construction; – Manufacture of tanks, cisterns and metal containers; – Manufacture of steam generators and heating appliances; – Forging, stamping, metal stamping and powder metallurgy; – Treatment and coating of metals; – Machining; – Manufacture of cutlery, tools and hardware; – Manufacture of drums and metal packaging; – Manufacture of wire products, chains and springs; – Manufacture of screws and bolts; – Manufacture of non-electric household appliances.
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Manufacture of computer, electronic and optical products
| – Manufacture of magnetic and optical media Manufacture of electronic components; – Manufacture of assembled electronic boards – Manufacture of computers and peripheral equipment; – Manufacture of communication equipment; – Manufacture of electronic products; – Manufacture of instruments and devices for measuring, testing and navigation; – Watchmaking; – Manufacture of medical irradiation equipment, electro-medical and electro-therapeutic equipment;
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Manufacture of electrical equipment
| – Manufacture of electric motors, generators and transformers; – Manufacture of electrical distribution and control devices and equipment; – Manufacture of batteries and electric accumulators; – Manufacture of electronic, electrical or fiber optic wires and cables; – Manufacture of electrical installation equipment; – Manufacture of electric lighting fixtures; – Manufacture of household appliances; – Installation of machinery and industrial equipment; – Manufacture of insulators and electrical welding equipment.
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Manufacture of machinery and equipment
| – Manufacture of engines and turbines, – Manufacture of hydraulic and pneumatic equipment; – Manufacture of pumps and compressors; – Manufacture of fittings and accessories; – Manufacture of gears and mechanical transmission components; – Manufacture of ovens and burners; – Manufacture of lifting and handling equipment; – Manufacture of office machinery and equipment; – Manufacture of tools with built-in motor; – Manufacturing of industrial ventilation and refrigeration equipment; – Manufacture of machines for general and specific use; – Manufacture of agricultural and forestry machinery; – Manufacture of forming and machine tools; – Manufacture of machinery for mining or construction; – Manufacture of machinery and equipment for industry.
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Automotive industry – Manufacture of motor vehicles;
| – Manufacture of bodies and trailers; – Manufacture of automotive electrical and electronic equipment; – Manufacture of automotive equipment and accessories; – Automotive engineering (design, development, testing, industrialization and methods).
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Industries related to other means of transport
| – Industry of ships and floating structures; – Pleasure craft industry; – Industry of locomotives and other railway rolling stock; – Aeronautics and space industry; – Manufacture of tools; – Military vehicle industry; – Manufacture of bicycles, motorcycles, tricycles and vehicles for people with special needs; – Aeronautical engineering (design, development, testing, industrialization and methods). |
furniture industry
| – Manufacture of furniture; – Manufacture of mattresses; – Related furniture industries.
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Other manufacturing industries
| – Coinage; – Manufacture of jewellery, jewelery and similar articles; – Manufacture of musical instruments; – Manufacture of sporting goods; – Manufacture of toys; – Manufacture of instruments and supplies for medical and dental use.
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Activities related to the repair and installation of aeronautical and naval machinery and equipment
| – Maintenance, repair and overhaul of aircraft and engines; – Transformation and modification of aircraft; – Repair of parts; – Dismantling of aircraft and engines at the end of their life; – Dismantling of shipwrecks; – Spare parts distribution platform; – Repair and maintenance of aircraft and spacecraft; – Naval repair and maintenance.
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Energy and industrial waste recovery
| – Energy and industrial recovery of waste; |
Recovery
| – Dismantling of wrecks (vehicles, televisions and computers); – Recovery of sorted waste.
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Other activites
| – Conditioning and packaging by industrial processes; – Seawater desalination industry for the production of drinking water and water for irrigation.
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