Bonus of article 76.1 of Law 19/1994

This bonus will be applied in the following terms:

• Bonus percentage: 90 percent.

• Entities to which it applies: The companies of the ships that are assigned to the regular services between the Canary Islands and between them and the rest of the national territory, as long as these ships cannot be registered in the Special Registry of Ships and Shipping Companies referred to in article 73.1 of Law 19/1994.

• Subsidized income: The portion of the amount of this tax resulting after making, where applicable, deductions for double taxation, which corresponds to the part of the tax base that is applicable in the exploitation carried out by shipping companies related to the regular services referred to in the previous paragraph.