Skip to main content
Practical Manual of Companies 2020.

Rebate under Article 76.2 of Act 19/1994

  • Bonus percentage : 90 percent.

  • Entities to which it applies: Shipping companies that have ships 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 comes from the exploitation carried out by the vessels registered in said Special Registry.

Keep in mind:

The bonuses of article 76 of Law 19/1994 are incompatible with those applied to ZEC entities (Canary Islands Special Zone), since the latter are taxed under their special regime.