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

Entities subject to the ZEC regime must enter in box [00559] "Taxable base at special tax rate" on page 14 of form 200, the part of the taxable base to which the special tax rate of 4 percent must be applied, for operations materially and effectively carried out within the geographical area of the ZEC, following, for the purposes of their determination, the rules seen in the section dedicated to the determination of the taxable base of ZEC entities (article 44 of Law 19/1994, of July 6).