Box 00015 ZEC Entity without tax consolidation

This box will be marked by entities that apply the special regime of the Canarian 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] “Canary Islands special regime” on page 1 of model 200.

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