2.6.2.2 ZEC Entity

This key will be marked by those entities of the Canary Islands Special Zone (ZEC) referred to in Law 19/1994, modifying the Economic and Fiscal Regime of the Canary Islands. In addition, these entities must mark the code [00029] “Canary Islands special regime”.

Entities of the Canary Islands Special Zone are newly created legal entities and branches registered in the Official Registry of Entities of the Canary Islands Special Zone, which meet the requirements set out in article 31.2 of Law 19/1994, of July 6, of modification of the Economic and Fiscal Regime of the Canary Islands.