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Practical Handbook for Companies 2021

Canary Islands Investment Reserve.

The development of the adjustments that entities with establishments located in the Canary Islands must make in the boxes [00403] and [00404] "Reserve for investments in the Canary Islands (Law 19/1994)" on page 13 of form 200, due to the reduction in their taxable base of the amounts that they allocate from their profits to the reserve for investments in the Canary Islands, in accordance with the provisions of article 27 of Law 19/1994, of 6th July, amending the Economic and Fiscal Regime of the Canary Islands, can be found in Chapter 12 dedicated to the tax regime of the Canary Islands.