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Practical Manual for Companies 2020.

Rebates applicable to shipping companies in the Canary Islands

Entities that apply these bonuses will first mark the box [00029] "Special regime for the Canary Islands" on page 1 of form 200.

Next, in box [00581] "Bonuses for shipping companies in the Canary Islands (art. 76 Law 19/1994)" on page 14 of form 200, the reporting entity will record the sum of the bonuses in fee to which it is entitled, where applicable, among the bonuses regulated in article 76 of Law 19/1994, of July 6, provided that its application is not excluded due to incompatibility with the receipt of some State aid or conditioned by the corresponding community guidelines or its enjoyment is prevented until the reimbursement of the State aid received and declared legal and incompatible with the common market (see Twelfth Additional Provision of Law 19/1994, of July 6). July, the third to sixth additional provisions of Royal Decree-Law 12/2006 , of December 29 and the first and second additional provisions of Royal Decree-Law 15/2014 , of December 19).

  1. Bonus of article 76.1 of Law 19/1994
  2. Rebate under Article 76.2 of Act 19/1994