2.7.2.2 Canary Islands Special Zone Entity (ZEC) (without tax consolidation)

This key will be marked by entities that apply the special regime of the Canary Islands Special Zone in the terms established in Title V of Law 19/1994, and that are not part of a tax group that applies the tax consolidation regime provided for in Chapter VI of Title VII of the LIS .

Remember: These entities must also mark the code [00029] "Special regime for the Canary Islands" on page 1 of form 200.