This research aims to analyze whether there are financial advantages for companies located inside or outside a free zone of Colombia. The analysis presented is an approximation and is not conclusive because it is still pending a rigorous valuation of free zones. The contribution that this investigation wants to show to the reader seek to clarify the understanding of the theoretical, conceptual, historical and legal framework within the free zones and the benefits that can get a company if it is located within them or not. It also wants to show a direction to continue investigating its importance, impact, feasibility, problems and costs. The theme is divided into three chapters, the first chapter is about the general and international context of free zones, in the second chapter the reference framework, consisting of the historical framework, the conceptual, theoretical and legal areas on free zones and in the third chapter the comparative analysis of corporate profitability inside and outside the free zones in order to conclude is performed.
