Box 00015 ZEC Entity without tax consolidation

Entities that apply the special regime of the Canarian Special Zone will mark this box in the terms established in Title V of Law 19/1994. of July 6, modifying the Economic and Fiscal Regime of the Canary Islands, and that are not part of a tax group that applies the fiscal consolidation regime provided for in Chapter VI of Title VII of the LIS .

These entities must also check the box [00029] «Special regime Canary Islands » on page 1 of the model 200.