Skip to main content
Practical Manual of Companies 2022.

Box 00045 Advance investment-reserve investments in the Canary Islands (article 27.11 Law 19/1994)

Taxpayers who make advance investments of future contributions to the Canary Islands reserve must check this box, and that together with their Corporate Tax return must communicate their materialization and financing system in the terms established in article 27.11 of Law 19/ 1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands.

Taxpayers who mark this box must also mark the box [00029] "Canary Islands special regime " on page 1 of form 200.

You can consult the particularities of the Reserve for investments in the Canary Islands in Chapter 12 of this Practical Manual.