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, amending the Economic and Fiscal Regime of the Canary Islands. In addition, these entities must mark the code [00029] "Special regime for the Canary Islands".

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