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Fees
AGENCY FEES
The ZEC Consortium applies the following fees:
- Processing fee for the application for prior authorization for registration in the Official Registry of Entities of the Canary Islands Special Zone (ROEZEC).
- Annual permanence fee ROEZEC.
1. Prior authorization request processing fee
Taxable event: the application for authorization prior to registration in the ROEZEC.
Taxable persons in the capacity of taxpayer: persons requesting authorization prior to registration in the ROEZEC.
Accrual: at the time the application for prior authorization is submitted.
Amount: 1,500 euros. This amount shall be updated in accordance with the provisions set forth each year in the General State Budget Law regarding the adjustment of fees.
Refund: The fee shall not be refunded in cases of denial, withdrawal of the authorization application, expiration of the authorization without registration, or renunciation of registration. In the event of denial, the submission of a new application by the same applicant for an identical or similar purpose shall not give rise to a further fee payment.
Payment: by deposit or bank transfer, indicating “management fee” as the payment reference.
Payment method: deposit (cash, check, or bank transfer) into account ES26-0049-1848-7024-1020-7513 (SWIFT/BIC: BSCHESMMxxx).
Consequences of non-payment: the application for prior authorization will not be processed.
IMPORTANT: Proof of payment of the fee must be provided at the time of submitting the application by presenting the payment receipt, which must state “Management Fee” (Tasa de Gestión), the project name, and the identification details of the person making the payment (including their NIF, passport number, or NIE).
2. Annual retention rate in the ROEZEC
Taxable event: the registration of Canary Islands Special Zone entities in the ROEZEC in accordance with the provisions of this Law.
Taxable persons in the capacity of taxpayer: entities in the Canary Islands Special Zone registered in the ROEZEC.
Accrual: December 31 of each year, starting from the year following registration in the ROEZEC. In the event of dissolution of the ZEC entity or revocation of the corresponding authorization to operate in the Canary Islands Special Zone and benefit from its own regime, the fee will accrue at the time of cancellation of registration in the ROEZEC.
Amounts:
- 1,560.90 euros for ZEC entities established in Tenerife and Gran Canaria.
- 1,352.78 euros for ZEC entities established in El Hierro, Fuerteventura, La Gomera, La Graciosa, Lanzarote, and La Palma.
- In the event of cancellation of the registration, the annual fee shall be prorated by calendar quarter; the amount corresponding to the quarters that have elapsed—excluding the quarter in which the cancellation takes place—must be paid.
These amounts shall be updated in accordance with the provisions set forth each year in the General State Budget Law regarding the updating of fees.
Payment:
- In the case of direct debit: the charge will be made at the banking institution on the date specified in the collection notice published annually in the BOE (see the section “Notifications regarding the retention fee”).
- If payment is not made via direct debit, it must be settled during the voluntary payment period by the date specified in the collection notice published in the Official State Gazette (BOE). To this end, the corresponding payment slip will be issued (see the section “Notifications regarding the permanence fee”). If the payment slip is lost or not received, a duplicate may be requested during the voluntary payment period at the offices of the Canary Islands Special Zone Consortium—located at Calle León y Castillo, 431, 4th floor, in Las Palmas de Gran Canaria, or at Calle Villalba Hervás, 4, 5th floor, in Santa Cruz de Tenerife—between 9:00 a.m. and 2:00 p.m., Monday through Friday.
Payment locations: BBVA, Banco Santander, CajaSiete, and Caixabank.
Payment method: in cash, by cheque, or by bank transfer, subject to the requirements and conditions set forth in Articles 34, 35, and 37 of the General Collection Regulations (Royal Decree 939/2005, of 29 July).
Direct debit: via the electronic office:
https://canariaszec.sede.gob.es/procedimiento/portada?idProc=100840
Consequences of non-payment: the expiration of the voluntary payment period triggers the start of the enforcement period for outstanding debts, entailing the imposition of late-payment interest, enforcement-period surcharges, and—where applicable—enforcement proceeding costs, in accordance with Articles 26, 28, and 161 of General Tax Law 58/2003 of December 17.
NOTIFICATIONS REGARDING THE CONTINUATION FEE
Administrative fees 2025
By Resolution dated June 2, 2026, the President of the Canary Islands Special Zone (ZEC) Consortium has approved the list of entities registered in the Official Registry of ZEC Entities required to pay the Annual Maintenance Fee for the 2025 fiscal year.
This fee applies to entities that remained registered in the Official Registry of ZEC Entities during 2025. The fee accrued on December 31, 2025, in accordance with applicable regulations.
Both the approved Resolution and the list of affected entities are available for consultation below.