Outsourcing from Spain
Outsourcing to Uzbekistan from Spain
An engineering destination held up by a tax regime with visibility to 2040, and one timing limit worth knowing before choosing it.
In summary: Uzbekistan fits engineering and software development, underpinned by the IT Park regime, which hosts more than 650 resident companies with tax exemptions to 2028 and benefits extended to 2040 for exporters. It does not fit Spanish-language customer service.
Principal hub
Tashkent
Time difference
three hours ahead of mainland Spain in summer time and four in winter, because Spain observes daylight saving and this hub does not.
Data transfer
No adequacy decision. Standard contractual clauses apply and, depending on sensitivity, a transfer impact assessment.
Uzbekistan does not feature in the usual outsourcing conversation in Spain, and yet it has spent years deliberately building an IT services export sector. It is worth understanding what holds that up before either dismissing or adopting it.
This page summarises the regime that explains its growth and, just as plainly, the two limits that decide its fit for a Spanish team.
Why Uzbekistan?
A tax regime with a horizon to 2040
For export-oriented companies, tax and customs benefits excluding VAT extend from 1 January 2028 to 1 January 2040. An incentive with that visibility shapes investment very differently from one expiring in two years.
A concentrated and growing sector
IT Park hosts more than 650 resident companies, whose exports grew 70 percent in 2024.
Competitive engineering cost
Sustained partly by the regime itself: member companies are exempt from corporate income tax, VAT, social tax and turnover tax until 1 January 2028, and employee income tax is reduced to 7.5 percent against the national 12 percent.
Enough overlap for daily coordination
The common window covers the Spanish morning, which is sufficient for a daily meeting and code review in a team working to delivery cycles.
What is delivered from Uzbekistan?
Engineering work measured by delivery, not by continuous availability.
- Dedicated development teams with their own roadmap
- Data engineering and platform work
- Quality assurance and test automation
- Application development and maintenance
Cost structure
The IT Park regime is the main lever. Member companies enjoy exemption from corporate income tax, VAT, social tax and turnover tax until 1 January 2028, and employee income tax is reduced to a preferential 7.5 percent against the national 12 percent.
For exporting companies, defined as those generating more than half their revenue abroad, tax and customs benefits excluding VAT extend across the period from 1 January 2028 to 1 January 2040.
We do not publish salary ranges by profile for this market. We do not have a source solid enough to do so with the rigour we apply to the Spanish figures, and we would rather publish no number than one we cannot stand behind.
Data protection
Uzbekistan holds no European Commission adequacy decision, so any processing of European personal data from there requires standard contractual clauses and, depending on sensitivity, a transfer impact assessment.
In engineering projects the most effective measure is usually structural: work on development environments and test data, and restrict access to environments holding real data to what is strictly necessary, with role-based control and access logging. If the project requires continuous access to real personal data of European customers, it is worth reviewing whether a different model fits better.
What does not fit in Uzbekistan
The two limits that decide it, stated without hedging.
- Spanish-language customer service, which belongs in the Latin America corridor or an onshore team in Spain
- Services requiring immediate response through the full Spanish afternoon
- Processes with continuous access to real personal data of European customers
- Processes with mandatory data residency in the European Economic Area
Frequently asked questions
Which language is the work in?
Technical English, not Spanish. For a Spanish engineering team used to English documentation and version control this is usually minor, though a technical lead bridging design and scope conversations is worth having.
Can Spanish-language customer service be delivered from Uzbekistan?
It is not the right fit. For Spanish-language support, the Latin America corridor or an onshore team in Spain are the correct options.
How long do the tax incentives last?
The main exemptions run to 1 January 2028, and for exporting companies tax and customs benefits excluding VAT extend from 1 January 2028 to 1 January 2040.
What about data protection?
There is no adequacy decision, so standard contractual clauses apply and, depending on sensitivity, a transfer impact assessment. In engineering the norm is working on test data and limiting access to real environments.
Sources
Looking for engineering capacity rather than support capacity?
That is this hub's fit. Tell us the project, the roadmap and the coordination model you need.