Box 00029 Special system Canary Islands

Those entities to which the Special tax regime of the Canary Islands applies will check this box. In particular, entities that practice the bonuses referred to in articles 26 and 76 of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands, the entities that apply the deductions for investments in the Canary Islands regulated in said Law 19/1994, as well as the entities that have provided the reserve for investments in the Canary Islands regulated in article 27 of the aforementioned regulatory text, and have the right to a reduction in the tax base for this concept or, where applicable, have failed to comply with the requirements that gave them the right to this reduction in previous tax periods and must be included in the base taxable period of the tax period being declared the reduction of the tax base improperly carried out. Entities that apply the special regime of the Canary Islands Special Zone (ZEC) regulated in articles 28 et seq. of Law 19/1994, of July 6, must also check this box.

This box must be checked whenever any of the sections of form 200 relating to the reserve for investments in the Canary Islands or the deductions for investments in the Canary Islands provided for in Law 20/1991, of June 7, modifying tax aspects are completed. of the Economic Fiscal Regime of the Canary Islands and in Law 19/1994, of July 6, modifying the Economic Fiscal Regime of the Canary Islands, as they are regulated in the special regulations of the Canary Islands and the Information on tax benefits is required by the European Commission.