7.1.1 General issues

The amount to be entered in the fields corresponding to the bonus of article 26 of Law 19/1994, the bonus of article 33 of the Corporate Tax Law, the bonuses of article 34 of the Corporate Tax Law and other bonuses will be calculated by applying the bonus percentage that applies in each case to the part of the full quota (code [00562]), or of the previous full quota (code [00560]) in relation to code [00566] that contains the amounts of the bonuses of cooperative societies.

However, the bonuses applicable to shipping companies in the Canary Islands under the terms established in article 76 of Law 19/1994, of July 6, amending the Economic and Tax Regime of the Canary Islands (code [00581]), will be calculated by applying the bonus percentage corresponding to the part of the full quota, reduced by deductions for double taxation, that corresponds to the income with the right to the bonus.

Likewise, according to article 9 of Law 11/2009, of October 26, which regulates Listed Public Limited Companies for Investment in the Real Estate Market, entities that opt for the special regime for SOCIMI , and which therefore pay taxes at a tax rate of 0 percent, will not be subject to the bonus regime established in Chapter III of Title VI of the LIS .