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Practical Manual of Companies 2022.

Taxable base at special tax rate (page 14 of form 200)

Entities covered by the ZEC regime must enter in box [00559] “Tax base at special tax rate” on page 14 of the model 200, the part of the tax base to which the special tax rate of 4 percent must be applied, for the operations carried out materially and effectively in the geographical scope of the ZEC, following for the purposes of its determination, the rules seen in the section dedicated to the determination of the tax base of the entities of the ZEC (article 44 of Law 19/1994, of July 6).