2.7.2 Applicable regimes
- 2.7.2.1 Incentives for small entities (Chapter XI Title VII LIS)
- 2.7.2.2 Canary Islands Special Zone Entity (ZEC) (without tax consolidation)
- 2.7.2.3 Canary Islands Special Zone Entity (ZEC) in fiscal consolidation
- 2.7.2.4 Regime of shipping entities based on tonnage
- 2.7.2.5 Joint taxation between the State and Provincial Councils of Foral Cities
- 2.7.2.6 Entities subject to regional regulations
- 2.7.2.7 Special regimes of regional regulations
- 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)
- 2.7.2.9 Special regime for the Canary Islands
- 2.7.2.10 Special mining regime
- 2.7.2.11 Special hydrocarbon regime
- 2.7.2.12 Entity dedicated to the leasing of housing
- 2.7.2.13 Entity under the income attribution regime established abroad with presence in Spanish territory
- 2.7.2.14 Listed Real Estate Investment Company (SOCIMI)
- 2.7.2.15 Tax regime for entry into a Listed Real Estate Investment Company (SOCIMI)
- 2.7.2.16 Tax regime for exiting a Listed Real Estate Investment Company (SOCIMI)
- 2.7.2.17 Tax regime for operations involving the contribution of assets to companies for asset management (Law 8/2012)
- 2.7.2.18 Other special regimes