Specialties in calculating the tax base

With effects for tax periods that begin on January 1, 2021 that have not concluded on July 11, 2021, Law 11/2021 is established in article 76.4 of Law 19/1994, of 6 July, of modification of the Economic and Fiscal Regime of the Canary Islands, that the negative tax bases derived from the activities that generate the right to apply the special regime for ships and shipping companies in the Canary Islands, cannot be offset with positive tax bases derived from the rest of the entity's activities, neither in the current year nor in subsequent years.

For these purposes, to calculate the tax base, taxpayers must differentiate in the boxes [01576] "Part of the tax base that comes from carrying out activities to which the special regime applies" and [01577] "Part of the tax base that comes from carrying out the rest of the activities" on page 14 of model 200, the amount of the tax base derived from the activities that give the right to apply the special regime for ships and shipping companies in the Canary Islands, of the amount of the tax base that comes from carrying out the rest of the activities, taking into account that the negative bases declared in box [01576] cannot be offset with the positive tax bases of the rest of the activities. Therefore:

• If box [01576] is positive or equal to 0 :

  [01330] = [01576] + [01577]

• If box [01576] is negative :

  [01330] = [01577]