2.6.2.8 Special regime for the Canary Islands

This key will be used by those entities to which the special tax regime of the Canary Islands applies. In particular, entities ZEC , entities that practice the bonuses referred to in articles 26 and 76 of Law 19/1994, entities that practice the deductions for investments in the Canary Islands referred to in this same law, and entities that have provided the reserve for investments in the Canary Islands contemplated in article 27 of this legal text and have the right to the reduction of the tax base for this concept or, where appropriate, have failed to comply with the requirements that gave the right to this reduction in previous tax periods and must integrate into the tax base of the tax period subject to declaration the reduction of the tax base improperly practiced.

In any case, this key [00029] must be marked when completing any of the sections of form 200 corresponding to the reserve for investments in the Canary Islands as well as the deductions for investments in the Canary Islands of Law 20/1991, of July 6, because they are regulated in the special regulations of the Canary Islands and the Information on tax benefits is required by the European Commission.