Box 00069 Special regime for ships and shipping companies in the Canary Islands

This box will be checked by vessels and shipping companies registered in the Special Registry of Vessels and Shipping Companies in accordance with the provisions of Chapter I of Title VII of Law 19/1994, of July 6, amending the Economic and Fiscal Regime of the Canary Islands, which complete any of the sections relating to the application of the special regime for vessels and shipping companies in the Canary Islands.

In particular, they will tick this box when applying the bonuses established in sections 1 and 2 of article 76 of Law 19/1994, as well as to be able to complete the breakdown table for offsetting negative tax bases, detailing separately the part that corresponds to the activities that generate the right to apply the special regime for ships and shipping companies in the Canary Islands, from that corresponding to the activities that do not generate this right.