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Practical Manual for Companies 2023.

Applicable regimes

  1. Box 00006 Incentives for small entities (Chapter XI, Heading VII LIS)
  2. Box 00015 ZEC Entity without tax consolidation
  3. Box 00079 ZEC entity in tax consolidation
  4. Box 00022 System for shipping companies according to tonnage
  5. Box 00028 Joint State/Deputy taxation. Qty. Foral
  6. Box 00047 Entities subject to provincial regulations
  7. Box 00049 Special procedures under provincial regulations
  8. Box 00035 Application of the special regime for mergers, spin-offs, contributions of assets and exchanges of securities (Chapter VII, Heading VII LIS)
  9. Box 00029 Special system Canary Islands
  10. Box 00069 Special regime for ships and shipping companies in the Canary Islands
  11. Box 00086 Special regime Balearic Islands
  12. Box 00033 Special mining system
  13. Box 00034 Special system for hydrocarbons
  14. Box 00038 Entity dedicated to the leasing of housing
  15. Box 00046 Entity under the income apportionment system incorporated abroad with presence on Spanish territory
  16. Box 00012 SOCIMI
  17. Box 00064 SOCIMI entry tax regime
  18. Box 00057 SOCIMI exit tax regime
  19. Box 00062 Tax system for contributions of assets to asset management companies (Law 8/2012)
  20. Box 00020 Other special schemes