Box 00015 ZEC Entity without tax consolidation

This box will be checked by entities that apply the special regime of the Canary Islands Special Zone in the terms established in Title V of Law 19/1994, and that are not part of a tax group that applies the tax consolidation regime provided for in Chapter VI of Title VII of the LIS .

These entities must also mark the box [00029] "Special regime for the Canary Islands" on page 1 of form 200.

You can consult the specific details of the tax regime applicable to ZEC entities in Chapter 12 of this Practical Manual.