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espanolLa actual coyuntura global, con el decrecimiento del comercio y los nuevos acuerdos de libre comercio, hace que las Zonas Economicas Especiales sean un tema extremadamente vigente, con una importancia estrategica y economica creciente. Dentro del area de comercio internacional, juegan un papel muy importante en las politicas economicas de fomento y desarrollo de zonas deprimidas. El articulo pretende ser una ayuda para la gerencia de empresas vinculadas al comercio, una aportacion para el mundo academico e incluso para el gubernamental. Utilizando clasificaciones existentes en la literatura, se han estudiado y analizado algunas de las principales Zonas Economicas Especiales existentes en el mundo, ya que su crecimiento ha sido exponencial. Existen grandes diferencias segun el pais y la region en la que se encuentran, pero su tipologia tiende a ser similar por region. En este sentido, las Zonas Francas europeas se podrian clasificar como regimenes exclusivamente aduaneros, presentando solo ocasionalmente ventajas fiscales cuando coexistan con regimenes fiscales compatibles con estas areas. Este trabajo permite comparar las ventajas que Zonas Economicas Especiales puedan poseer con respecto a las Zonas Francas espanolas y plantea propuestas para mejorar su competitividad. Aunque no hay una unica formula, se puede afirmar que cuanto mayor sea la vinculacion de la zona con la economia domestica mayor sera el exito. EnglishThe existing global situation shows a sharp decline in global trade; this together with new free trade agreements under discussion, makes the debate of Special Economic Zones an extremely current topic. Promoting and developing special economic zones play an important role in policies to promote deprived areas. This article aims to support the management of organizations involved in trade, the academic world as well as government. Employing classifications that exist in current literature, since Special Economic Zones have been showing an exponential increase some of the existing ones around the world have been studied and analyzed. Numerous differences exist depending upon the country or region where the Special Economic Zones are located, but its typology tends to be similar by region. The Special Economic Zones in Europe could be classified as Free Trade Zones, exhibiting tax advantages only when they coexist with other compatible regimes. This study allows a comparison of the advantages different special economic zones may have with those located in Spain and puts forward proposals to improve its competitiveness. Even though there is not a single formula for success, we can say that the greater the relationship the area with the economic zone the bigger the success.

Study and Analysis of Special Economic Zones. Proposal for the Improvement of the Current Spanish Free Trade Zones