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Practical Handbook for Companies 2021

Rebates applicable to shipping companies in the Canary Islands

In the box [00581] "Allowances for shipping companies in the Canary Islands (art. 76 Law 19/1994)" on page 14 of form 200, the sum of the allowances in the quota to which the declaring entity is entitled, where applicable, shall be entered from among the allowances regulated in article 76 of Law 19/1994, of 6 July, amending the Economic and Fiscal Regime of the Canary Islands.

You can consult the particularities of these allowances in Chapter 12 "Canary Islands Tax Regime" of this Practical Manual.