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Practical Handbook for Companies 2021

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

This box should be ticked by taxpayers who make investments in advance of future allocations to the Canary Islands reserve, and who jointly with their corporation tax return must communicate their materialisation and financing system under the terms established in article 27.11 of Law 19/1994, of 6 July, on the modification of the Canary Islands Economic and Fiscal Regime.

Taxpayers who tick this box should also tick the box [00029] "Régimen especial Canarias" on page 1 of form 200.

You can consult the special features of the Reserve for investments in the Canary Islands at Chapter 12 of this Practical Manual.