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Form 200. Corporate Income Tax Declaration 2019

2.7.2 Applicable regimes

  1. 2.7.2.1 Small entity incentives (Chapter XI Title VII LIS)
  2. 2.7.2.2 Canarian Special Zone Entity (ZEC) (without fiscal consolidation)
  3. 2.7.2.3 Canarian Special Zone Entity (ZEC) in fiscal consolidation
  4. 2.7.2.4 Regime of shipping entities based on tonnage
  5. 2.7.2.5 Joint taxation State/Diputations Provincial Cities
  6. 2.7.2.6 Entities subject to regional regulations
  7. 2.7.2.7 Special regimes of regional regulations
  8. 2.7.2.8 Application of the special regime for mergers, divisions, contributions of assets and exchange of securities (Chapter VII, Title VII LIS)
  9. 2.7.2.9 Special regime Canary Islands
  10. 2.7.2.10 Special mining regime
  11. 2.7.2.11 Special hydrocarbon regime
  12. 2.7.2.12 Entity dedicated to housing rental
  13. 2.7.2.13 Entity under the income attribution regime established abroad with presence in Spanish territory
  14. 2.7.2.14 Listed Joint Stock Company for Investment in the Real Estate Market (SOCIMI)
  15. 2.7.2.15 Tax regime entry Listed Public Limited Investment Company in the Real Estate Market (SOCIMI)
  16. 2.7.2.16 Exit tax regime Listed Public Limited Investment Company in the Real Estate Market (SOCIMI)
  17. 2.7.2.17 Tax regime for operations to contribute assets to companies for asset management (Law 8/2012)
  18. 2.7.2.18 Other special regimes