Canary Islands Investment Reserve

The development of the adjustments that entities with establishments located in the Canary Islands must make in boxes [ ] and [00404] "Reserve for investments in the Canary Islands (Law 19/1994)" on page 13 of form 200, due to the reduction in their tax 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 July 6, amending the Economic and Tax Regime of the Canary Islands, is found in Chapter dedicated to the tax regime of the Canary Islands.