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Practical Manual for Companies 2020.

Rebate under Article 76.2 of Act 19/1994

  • Bonus percentage : 90 percent.

  • Entities to which it applies: Shipping companies that have vessels registered in the Special Register of Vessels and Shipping Companies referred to in Article 73.1 of Law 19/1994.

  • Bonified income: The portion of the tax rate resulting after applying, where applicable, deductions for double taxation, which corresponds to the part of the taxable base that comes from the exploitation carried out by the vessels registered in said Special Registry.

Keep in mind:

The bonuses of article 76 of Law 19/1994 are incompatible with those applied to ZEC entities (Canary Islands Special Zone), since the latter are taxed under their special regime.