Tax Incentives

What fiscal advantages do the Canary Islands offer?


The Canary Islands have traditionally enjoyed a special fiscal and commercial treatment due to their situation as islands and their geographical distance from the rest of Spain and Europe. For this reason the islands have their own Economic and Fiscal Regime (REF), subject to the Spanish law and fully authorized by the European Union (EU).


The REF contains several incentives related to the creation and development of business, among them:

 
 
REF INCENTIVES   

The opportunity to pay less in Corporate Tax

  • Fixed tax rate of 4% for ZEC Companies
  • A reduction up to 90% of the net undistributed profits from the Tax Base (RIC)
  • Fiscal bonus of 50% of the profits obtained from the sale of tangiblegoods produced in the Canary Islands
  • Deductions for investments 

Multiple exemptions in INDIRECT TAXATION

  • For the incorporation of the company
  • For capital increase
  • For the acquisition of capital goods

 

Installation in FREE TRADE AREAS with special economic advantages

  • Economic advantages from the practice of export and import and from the active perfecting of goods

 

Comparative table of the corporatopm tax in the ZEC  compared to Europe.

 
Tabla comparativa incentivos fiscales
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All personal information contained in this document is protected by Law 15/1999 of December 13 for the protection of personal data (Act), may form part of a file in order to respond and maintain the relationship generated between the parties, their use is strictly forbbiden and / or treatment for any other purpose, and the transfer of the data to thirds outside the provisions of the Data Protection Act and the above regulations. You may exercise your rights of access, rectification, cancellation and opposition to the Consortium of the Canary Islands Special Zone, located at the Avenida Maritima, 3, Mapfre Building, 5th Floor, -38003, Santa Cruz, Province Santa Cruz de Tenerife, and/or  C / León y Castillo  431-4th Floor -35007 Las Palmas de Gran Canaria, Las Palmas Province.
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