Box 00015 ZEC Entity without tax consolidation

This box will be checked by entities that apply the special regime of the Canary Islands Special Zone in the terms established in Title V of Law 19/1994, of July 6, amending the Economic and Fiscal Regime of the Canary Islands, and that are not part of a tax group that applies the tax consolidation regime provided for in Chapter VI of Title VII of the LIS .

These entities must also check box [00029] " Special regime for the Canary Islands " on page 1 of form 200.