Rebates on the full amount of the tax liability

Entities applying these bonuses will first check boxes [00029] "Special regime for the Canary Islands" and [00069] "Special regime for ships and shipping companies in the Canary Islands" on page 1 of form 200.

Next, in box [00581] "Bonuses for shipping companies in the Canary Islands (art. 76 Law 19/1994)" on page 14 of form 200, the reporting entity will record the sum of the bonuses in fee to which it is entitled, where applicable, among the bonuses regulated in article 76 of Law 19/1994, of July 6, provided that its application is not excluded due to incompatibility with the receipt of some State aid or conditioned by the corresponding community guidelines or its enjoyment is prevented until the reimbursement of the State aid received and declared legal and incompatible with the common market (see the Twelfth Additional Provision of Law 19/1994, of July 6, the third to sixth additional provisions of Royal Decree-Law 12/2006 , of December 29 and the first and second additional provisions of Royal Decree-Law 15/2014 , of December 19).

1. Bonus of article 76.1 of Law 19/1994

This bonus will be applied under the following terms:

• Bonus percentage: 90 percent.

• Entities to which it applies: The companies of ships that are assigned to regular services between the Canary Islands and between these and the rest of the national territory, as long as these ships cannot be registered in the Special Register of Ships and Shipping Companies referred to in article 73.1 of Law 19/1994.

• Bonified income: The portion of the rate of this tax resulting after applying, where applicable, deductions for double taxation, which corresponds to the part of the taxable base that is applicable in the operation carried out by shipping companies relating to the regular services referred to in the previous paragraph.

2. Rebate under Article 76.2 of Act 19/1994

This bonus will be applied under the following terms:

• Bonus percentage: 90 percent.

• Entities to which it applies: Shipping companies that have vessels registered in the Special Register of Vessels and Shipping Companies referred to in Article 73.1 of Law 19/1994.

• Bonified income: The portion of the tax rate resulting after applying, where applicable, deductions for double taxation, which corresponds to the part of the taxable base that comes from the exploitation carried out by the vessels registered in said Special Registry.

3. Limitation on the application of these bonuses

As established in article 76.3 of Law 19/1994, when the part of the tax base that comes from the performance of activities closely related to maritime transport exceeds the part of the tax base resulting from the activities that generate the right to apply the special regime, the quota corresponding to said excess may not be subject to a bonus .

This limitation applies to each of the vessels whose operation generates the right to the bonus.