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Form 200. Corporate Income Tax Declaration 2018

6.4 Canarian Special Zone. Code 00562 Full fee

Entities of the Canary Islands Special Zone

In the case of entities in the Canary Islands Special Zone, the amount to be entered in code [00562] will be the result of the following operation:

[00562] = [00559] x ([00558] /100) + ([00552] – [00559]) x 25%