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Practical Handbook for Companies 2021

Declaration characters (page 1 of Form 200)

  • Box [00029] "Régimen especial Canarias".

    All entities applying the special regime of ZEC should tick this box first.They should then tick one of the boxes explained below.

  • Box [00015] "ZEC entity (without tax consolidation)".

    Check this box for entities applying the special ZEC regime and which do not form part of a tax group applying the tax consolidation regime provided for in Chapter VI of Title VII of the LIS.

  • Box [00079] "ZEC entities in tax consolidation".

    With effect from for tax periods beginning on or after 1 January 2018, branches in the ZEC of entities with tax residence in Spain that apply the special tax rate of 4 per cent envisaged for this Zone, may form part of a tax group that applies the tax consolidation regime envisaged in Chapter VI of Title VII of the LIS.

    This box allows to identify these entities which must present two forms 200:

    • A form 200, in which you will tick the box [00079] and in which you will declare the part of the taxable base to which the special ZEC tax rate is to be applied.

      This declaration must be completed only with data relating to the ZEC branch of entities with tax residence in Spain, both on the Balance Sheet, Profit and Loss Account and Statement of Changes in Equity pages, as well as the data relating to the liquidation.

    • Another form 200, in which the part of the taxable base that is not taxed at the special tax rate and which is going to apply the tax consolidation regime will be declared.

      In this form 200 the box [00079] should not be ticked, but the boxes [00009] "Parent entity of tax group" and [00010] "Subsidiary entity of tax group", as the case may be, should be ticked .

      This declaration must only be completed with data relating to the entity that forms part of a tax group and which are not attributable to the ZEC branch, i.e. the data relating to the individual tax base of the entity must be included for the purposes of determining the tax base of the tax group, both on the pages dedicated to the Balance Sheet, Profit and Loss Account and Statement of Changes in Equity, as well as the data relating to the settlement of the part that will apply the tax consolidation regime.