Box 00015 ZEC Entity without tax consolidation

Entities that apply the special regime of the Canarian Special Zone will mark this box in the terms established in Title V of Law 19/1994, of July 6, modifying the Economic Regime and Fiscal 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 the box [00029] « Special regime Canary Islands » on page 1 of form 200.