Box 00069 Special regime for ships and shipping companies in the Canary Islands

The ships and shipping companies registered in the Special Registry of Ships and Shipping Companies will mark this box in accordance with the provisions of Chapter I of Title VII of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands, which completes any of the sections relating to the application of the special regime for ships and shipping companies in the Canary Islands.

In particular, they will check this box when applying the bonuses established in sections 1 and 2 of article 76 of Law 19/1994, as well as to be able to complete the box breakdown of compensation of negative tax bases, detailing separately the part that corresponds to the activities that generate the right to the application of the special regime for ships and shipping companies in the Canary Islands, of that which corresponds to the activities that do not generate this right.