Bonus of article 76.1 of Law 19/1994

This bonus will be applied under the following terms:

• Bonus percentage: 90 percent.

• Entities to which it applies: The companies of ships that are assigned to regular services between the Canary Islands and between these and the rest of the national territory, as long as these ships cannot be registered in the Special Register of Ships and Shipping Companies referred to in article 73.1 of Law 19/1994.

• Bonified income: The portion of the rate of this tax resulting after applying, where applicable, deductions for double taxation, which corresponds to the part of the taxable base that is applicable in the operation carried out by shipping companies relating to the regular services referred to in the previous paragraph.