A. M. 
The Oficina de Planificación del Área Metropolitana de San Salvador (OPAMSS) highlighted that the income tax exemption for up to 15 years is one of the main incentives driving the construction of at least six skyscrapers with more than 35 stories in the country, strengthening the development of large-scale vertical projects.
According to OPAMSS, this tax benefit has been crucial in attracting domestic and foreign private investment by reducing the financial costs of real estate developments and accelerating project execution. The measure is part of government policies aimed at promoting investment and modernizing the urban environment.
The planned skyscrapers will be designed as mixed-use structures, integrating residential areas, offices, and commercial spaces. This model allows for better use of urban land, facilitates access to real estate, and contributes to greater efficiency in city planning.
The institution explained that, in addition to promoting vertical construction, the income tax exemption helps to boost the economy, as these projects generate employment during the construction phase and throughout their operation, as well as stimulating sectors such as commerce, services, and tourism.
OPAMSS indicated that it is currently managing more than 587 projects nationwide, primarily residential, as well as tourism and industrial projects. In 2025 alone, the office released more than US$5 billion in investment, representing growth of over 27% compared to 2024.
According to official projections, the application of tax incentives such as income tax exemption for up to 15 years will continue to be key for the development of large buildings and for consolidating a modern, vertical, and sustainable urban model in El Salvador.
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