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Practical Handbook for Companies 2021

Box 00015 ZEC Entity without tax consolidation

This box should be ticked by entities that apply the special regime of the Canary Islands Special Zone under the terms established in Title V of Law 19/1994, of 6 July, amending the Canary Islands Economic and Fiscal Regime, and which do not form part of a tax group that applies the tax consolidation regime provided for in Chapter VI of Title VII of the LIS.

These entities should also tick the box [00029] "Régimen especial Canarias" on page 1 of form 200.