Box 00029 Special system Canary Islands

Those entities to which the Canary Islands special tax regime applies will mark this box. In particular, the entities that apply the special regime of the Special Zone of the Canary Islands, the entities that practice the bonuses referred to in articles 26 and 76 of Law 19/1994, of July 6, modifying the Economic Regime and Tax of the Canary Islands, the entities that make the deductions for investments in the Canary Islands referred to in this same Law, and the entities that have provided the reserve for investments in the Canary Islands contemplated in article 27 of this legal text and have the right to the reduction of the tax base for this concept or, where applicable, have failed to comply with the requirements that gave them the right to this reduction in previous tax periods and must integrate the reduction of the tax base improperly carried out into the tax base of the tax period being declared.

This box must be checked whenever any of the sections of form 200 relating to the reserve for investments in the Canary Islands or the deductions for investments in the Canary Islands provided for in Law 20/1991, of June 7, modifying tax aspects are completed. of the Economic Fiscal Regime of the Canary Islands and in Law 19/1994, of July 6, modifying the Economic Fiscal Regime of the Canary Islands, as they are regulated in the special regulations of the Canary Islands and the Information on tax benefits is required by the European Commission.

You can consult the particularities of the Canary Islands tax regime in Chapter 12 of this Practical Manual.