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Form 200. Corporate Income Tax Declaration 2018

2.6.2 Applicable regimes

  1. 2.6.2.1 Incentives for small entities (Cap. XI tit. VII LIS)
  2. 2.6.2.2 ZEC Entity
  3. 2.6.2.3 Regime of shipping entities based on tonnage
  4. 2.6.2.4 Joint taxation between the State and the Provincial Government. Qty. Foral
  5. 2.6.2.5 Entities subject to regional regulations
  6. 2.6.2.6 Application of the special regime for mergers, spin-offs, contributions of assets and exchange of securities (Chapter VII, Title VII LIS)
  7. 2.6.2.7 Special regimes of regional regulations
  8. 2.6.2.8 Special regime for the Canary Islands
  9. 2.6.2.9 Special mining regime
  10. 2.6.2.10 Special hydrocarbon regime
  11. 2.6.2.11 Entity dedicated to leasing housing
  12. 2.6.2.12 Entity under the income attribution regime established abroad with presence in Spanish territory
  13. 2.6.2.13 SOCIMI
  14. 2.6.2.14 SOCIMI entry tax regime
  15. 2.6.2.15 SOCIMI exit tax regime
  16. 2.6.2.16 Other special regimes
  17. 2.6.2.17 Tax regime for operations involving the contribution of assets to companies for asset management (Law 8/2012)