Rebates for income derived from the sale of tangible assets produced in the Canary Islands

In box [00563] "Bonus on income from sales of tangible assets produced in the Canary Islands (art. 26 Law 19/1994)" on page 14 of form 200, you must enter the amount corresponding to the bonus of 50 percent of the full quota corresponding to the income derived from the sale of tangible assets produced in the Canary Islands by themselves, typical of agricultural, livestock, industrial and fishing activities, provided that, in the latter case, the deep-sea fish is landed in the Canary Islands ports and handled or transformed in the archipelago.

You can consult the particularities of the application of this bonus in Chapter 12 "Tax regime of the Canary Islands" of this Practical Manual.