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Practical Manual of Companies 2020.

Box 00045 Advance investment-reserve investments in the Canary Islands (article 27.11 Law 19/1994)

This box must be checked by taxpayers who make advance investments of future contributions to the Canary Islands reserve , and who together with their Corporate Tax return must communicate their materialization and financing system in the terms established in article 27.11 of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands.

Taxpayers who mark this box must also mark the box [00029] “Canary Islands special regime” of page 1 of model 200.

You can consult the particularities of the Reserve for investments in the Canary Islands in Chapter 12 of this Practical Manual.