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Practical Handbook for Companies 2021

Taxable base at special tax rate (page 14 of form 200)

Entities covered by the regime of the ZEC must enter in the box [00559] "Taxable base at special tax rate" on page 14 of form 200, the part of the taxable base to which the special tax rate of 4 per cent must be applied, for transactions materially and effectively carried out in the geographical area of the ZEC, following the rules set out in the section on the determination of the taxable base of ZEC entities (Article 44 of Law 19/1994, of 6 July) for the purposes of its determination.