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Practical Manual of Companies 2022.

Rebates applicable to shipping companies in the Canary Islands

In box box [00581] “Shipping company bonuses in the Canary Islands (art. 76 Law 19/1994)” on page 14 of form 200, the sum of the bonuses in the quota will be entered to which, where appropriate, the reporting entity is entitled, among the bonuses regulated in article 76 of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands.

You can consult the particularities of these bonuses in Chapter 12 “Tax regime of the Canary Islands” of this Practical Manual.