Up to half of each investment commitment may be met by subscribing specified types of public debt. Accordingly, tax may be reduced even further by applying both systems simultaneously. The special allowance is also compatible with the RIC and DIC incentives. This system is applicable to profits generated by establishments located in the Canary Islands, wherever the registered offices of the company may be. Registration is restricted to companies whose control center for shipping activities is located in the Canaries.
Registration is subject to certain requirements.
The Canary Islands Tax Regime. All information deemed reliable but not guaranteed.