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Form 200. Corporate Income Tax Declaration 2019

8.7 Deductions for investments in the Canary Islands

See section 8.4.1 Deductions with percentage limit on quota: common notes

Entities with tax domicile in the Canary Islands have the right to apply a series of deductions for investments made and that remain in the Canary Islands, for which article 94 of Law 20/1991, of June 7, modifying the fiscal aspects of the Canary Islands Fiscal Economic Regime establishes in the Corporate Tax the particularity consisting of the application of percentages and deduction limits higher than those established in the general deduction regime.

  1. 8.7.1 Requirements and particularities
  2. 8.7.2 Deduction modalities for investments made in the Canary Islands
  3. 8.7.3 Summary table of deductions for investments in the Canary Islands