ZEC

The Canary Islands Special Zone is a low-tax regime integrated into the Canary Islands Economic and Fiscal Regime, aimed at fostering the creation of quality jobs, encouraging the archipelago’s economic and social development, and promoting the diversification of its productive fabric.

The Canary Islands Special Zone was authorized by the European Commission in January 2000 and is regulated by Law 19/1994 of July 6, which amends the Economic and Fiscal Regime of the Canary Islands.

ZEC entities are subject to the Corporate Tax in force in Spain, in accordance with applicable tax regulations.

Corporate tax rate of only 4%.

Key figures

0 net jobs

has achieved the ZEC until Dec. 2025.*

0 companies

are registered in the ZEC.*

0 millions of euros

Was the turnover of ZEC companies in 2024.**

0 companies

operate actively in the ZEC.**

0 net employees

Net jobs created by the ZEC up to 2022.

0 companies

Companies registered in the ZEC.

0 millions of euros

Average number of jobs per ZEC company

0 companies

Companies actively operating in the ZEC.

NET EMPLOYMENT

REGISTERED COMPANIES

*Provisional data from 2025.

**Data extracted from the 2024 report.