Rebates on the full amount of the tax liability

The entities applying these discounts will first mark the box [00029] "Canary Islands Special Scheme" on page 1 of form 200.

Then, in the box [00581] "Discounts for shipping companies in the Canary Islands (article 76 of Act 19/1994) "on page 14 of Form 200, the reporting entity shall enter the sum of the bonuses in the payment to which in its if applicable, be entitled to, among the bonuses regulated in article 76 of Act 19/1994, of 6 July , provided that its application is not excluded due to incompatibility with the receipt of some State aid or subject to the corresponding Community guidelines or has prevented it from being applied enjoy it until the reimbursement of the State grants received and declared legal and incompatible with the common market (see the additional provision twelve of Act 19/1994, of 6 July, additional provisions three to six of Royal Decree-Law 12/2006 , of 29 December and the additional provisions first and second of Royal Decree-Law 15/2014, of 19 December).

1. Bonus of article 76,1 of Act 19/1994

This bonus will be applied in the following terms:

• Bonus percentage: 90%.

• Entities to which it applies: Companies of vessels that are part of the regular services between the Canary Islands and between them and the rest of the national territory, in both these vessels cannot register in the Special Register of Ships and Naviera Companies referred to in Article 73,1 of Act 19/1994.

• Subsidised incomes: The portion of the resulting tax payment after making, where applicable, double taxation deductions corresponding to the taxable income part applicable in the operation carried out by shipping companies relating to the regular services referred to in the previous paragraph.

2. Rebate under Article 76.2 of Act 19/1994

This bonus will be applied in the following terms:

• Bonus percentage: 90%.

• Entities to which it applies: Shipping companies that have vessels registered in the Special Register of Ships and Naviera Companies referred to in Article 73,1 of Act 19/1994.

• Subsidised incomes: The portion of the resulting tax payment after making, where applicable, double taxation deductions corresponding to the part of the taxable base that comes from the operation carried out by the vessels registered in the Special Register.

3. Limitation on the application of these discounts

As established in article 76,3 of Act 19/1994, when the part of the taxable base that comes from the execution of activities closely related to sea transport exceed the taxable income resulting from activities that generate the right to apply the special regime , the payment corresponding to this excess cannot be subject to a bonus.

This limitation applies to each of the vessels whose operation generates the right to the bonus.