7.1.1 General issues

The amount to be entered in the fields corresponding to the bonus of article 26 of Law 19/1994, the bonus of article 33 of the Corporate Tax Law, the bonuses of article 34 of the Corporate Tax Law and other bonuses will be calculated applying the bonus percentage that in each case applies to the part of the full quota (key [00562]), or the previous full quota (key [00560]) in relation to the key [00566] that includes the amounts of the bonuses from cooperative societies.

However, the bonuses applicable to shipping companies in the Canary Islands in the terms established in article 76 of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands (code [00581]), will be calculated applying the bonus percentage corresponding to the part of the full quota, less deductions for double taxation, that corresponds to the income entitled to a bonus.

Likewise, as established in article 9 of Law 11/2009, of October 26, which regulates Listed Investment Companies in the Real Estate Market, entities that opt for the special regime of SOCIMI , and which are therefore taxed at a tax rate of 0 percent, the bonus regime established in Chapter III of Title VI of the LIS will not be applied to them. .