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Form 200. Corporate Income Tax Declaration 2019

2.7.2 Applicable regimes

  1. 2.7.2.1 Incentives for small entities (Chapter XI Title VII LIS)
  2. 2.7.2.2 Canary Islands Special Zone Entity (ZEC) (without tax consolidation)
  3. 2.7.2.3 Canary Islands Special Zone Entity (ZEC) in fiscal consolidation
  4. 2.7.2.4 Regime of shipping entities based on tonnage
  5. 2.7.2.5 Joint taxation between the State and Provincial Councils of Foral Cities
  6. 2.7.2.6 Entities subject to regional regulations
  7. 2.7.2.7 Special regimes of regional regulations
  8. 2.7.2.8 Application of the special regime for mergers, spin-offs, contributions of assets and exchange of securities (Chapter VII, Title VII LIS)
  9. 2.7.2.9 Special regime for the Canary Islands
  10. 2.7.2.10 Special mining regime
  11. 2.7.2.11 Special hydrocarbon regime
  12. 2.7.2.12 Entity dedicated to the leasing of housing
  13. 2.7.2.13 Entity under the income attribution regime established abroad with presence in Spanish territory
  14. 2.7.2.14 Listed Real Estate Investment Company (SOCIMI)
  15. 2.7.2.15 Tax regime for entry into a Listed Real Estate Investment Company (SOCIMI)
  16. 2.7.2.16 Tax regime for exiting a Listed Real Estate Investment Company (SOCIMI)
  17. 2.7.2.17 Tax regime for operations involving the contribution of assets to companies for asset management (Law 8/2012)
  18. 2.7.2.18 Other special regimes