Manufacture of steam generators, except central heating hot water boilers

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing of steam generators involves substantial transformation of raw materials. Under MD 229 of 2025, income is qualifying only if the core income-generating activities (CIGA) are physically performed within a DZ. Forensic auditors will scrutinize the 'ancillary' nature of installation contracts; if installation exceeds the de minimis limit or is not incidental, the entire revenue stream may be re-characterized as non-qualifying.

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Legal Reference

Article 2, Clause 1(c) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Misclassification of onsite installation and maintenance services as 'manufacturing' income to bypass the 5% de minimis threshold.

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