2.7.2.9 Special regime Canary Islands

This key will be marked by those entities to which the special tax regime of the Canary Islands applies. In particular, the entities ZEC , the entities that practice the bonuses referred to in articles 26 and 76 of Law 19/1994, the entities that practice deductions for investments in the Canary Islands referred to in this same law, and the entities that have provided the reserve for investments in the Canary Islands contemplated in article 27 of this legal text and have the right to reduce the tax base for this concept or, where applicable, have failed to comply with the requirements that gave the right to this reduction in previous tax periods and must integrate the reduction of the tax base improperly carried out into the tax base of the tax period being declared.

In any case, this code must be marked [00029] when any of the sections of form 200 corresponding to the reserve for investments in the Canary Islands and the deductions for investments in the Canary Islands of Law 20/1991, of July 6, must be completed. , because they are regulated in the special regulations of the Canary Islands and information on tax benefits is required by the European Commission.