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Practical Manual of Companies 2022.

Box 00015 ZEC Entity without tax consolidation

Entities that apply the special regime of the Canarian Special Zone will mark this box in the terms established in Title V of Law 19/1994, of July 6, modifying the Economic Regime and Fiscal of the Canary Islands, and that are not part of a tax group that applies the tax consolidation regime provided for in Chapter VI of Title VII of the LIS .

These entities must also mark the box [00029] “Canary Islands special regime ” on page 1 of form 200.