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Practical Manual of Companies 2022.

Canary Islands Investment Reserve

The development of the adjustments that entities with establishments located in the Canary Islands must make in boxes [00403] and [00404] "Reserve for investments in the Canary Islands (Law 19/1994)" of page 13 of form 200, for the reduction in their tax base of the amounts 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 , modifying the Economic and Fiscal Regime of the Canary Islands, is found in Chapter 12 dedicated to the fiscal regime of the Canary Islands.