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