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Practical Manual of Companies 2021.

Box 00079 ZEC entity in tax consolidation

This box must be checked by the branches of the Canarian Special Zone (ZEC) of entities with tax residence in Spain that apply the type of the 4 percent special tax provided for this Zone, and which, with effect for tax periods beginning on or after January 1, 2018, may form part of a tax group that applies the special fiscal consolidation regime provided for in Chapter VI of Title VII of the LIS .

This box allows you to identify entities that present two forms 200 , one in which they will check this box and declare the part of the tax base to which the tax rate of the ZEC, and another model 200, for the part of the tax base that is not taxed at the special tax rate and that will apply the special tax consolidation regime (in this model you should not check the box [00079], but you should check the boxes [00009] «Dominant entity of tax group » or [00010] «Dependent entity of tax group », as applicable).

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