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Practical Handbook for Companies 2021

Declaration characters (page 1 of Form 200)

  • Box 00029 Special system Canary Islands

    This box shall be ticked by entities that complete any of the sections of form 200 detailed below relating to the reserve for investments in the Canary Islands of Article 27 of Law 19/1994, of 6 July.

  • Box 00045 Advance investment-reserve investments in the Canary Islands (article 27.11 Law 19/1994)

    This box must be ticked by entities that make investments in advance of future allocations to the Canary Islands reserve, and which must report their materialisation and financing system together with their corporate income tax return under the terms established in article 27.11 of Law 19/1994, of 6 July.

    Remember:

    Entities ticking this box should also tick box [00029] "Régimen especial Canarias".