WORKS GOVERNED BY THIS LAW

In general, in order to apply this regulation, all kinds of projects. Preferably, these projects must have strong local or regional impact.
Below is a reference list of the projects governed by the Works for Taxes Law.

Health: Construction and/or improvement of the response capacity of hospitals, health centers, health facilities, municipal or regional clinics and/or maternal and child units. According to the project size, building one or more stages may be considered.
Education: Educational infrastructure projects such as educational institutions, classrooms, libraries, laboratories and institutes. These projects may include the respective equipment.
Water and sanitation: Projects for the construction, rehabilitation, improvement and expansion of drinking water and sewage systems and wastewater treatment plants. Projects can be of any dimension according to population size.
Local Road Infrastructure: Road infrastructure works involving the construction, rehabilitation or paving of roads and sidewalks, road interchanges, pedestrian bridges, among others.
Regional transport infrastructure: This refers to paved roads, bridges, roads and/or dirt roads and feeder roads. These projects could involve two or more districts or two or more regions.
Irrigation infrastructure: Small irrigation projects can be carried out under this heading, such as regulating ponds, irrigation canals, intakes, among others. It could even include modern irrigation equipment.
Public sanitation: Small and medium solid waste management integrated projects could be considered, including the construction of treatment plants and/or landfills.
Energy and Telecommunications: It includes construction, rehabilitation and equipping of small power systems and rural electrification projects. Also, telephone systems (fixed, mobile and internet) could be built in small towns or in rural towns.
Tourism: It refers to services infrastructure adding value to the tourism resource, enabling to transform a tourist resource into a tourist attraction. Providing access services, interpretation, guidance, information, among others.
Recreation: Civic centers, theme parks, recreational centers, among others can be implemented under this heading. Sports infrastructure projects can also be considered such as sports courts, sports centers, among others.
Others: Institutional buildings, small bus terminals, theaters, food markets and wholesale markets.

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