Rebates applicable to shipping companies in the Canary Islands

In box [00581] "Bonuses for shipping companies in the Canary Islands (art. 76 Law 19/1994)" on page 14 of form 200, the sum of the fee bonuses to which the reporting entity is entitled, where applicable, will be recorded, among the bonuses regulated in article 76 of Law 19/1994, of July 6, amending 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.