Regulations, reports, and circulars

Laws

Law 19/1994 of 6 July, amending the Economic and Fiscal Regime of the Canary Islands.

Link to the consolidated version of the BOE

Law 39/2015, of 1 October, on the Common Administrative Procedure of Public Administrations.

Link to the consolidated version of the BOE

Law 40/2015, of 1 October, on the Legal Regime of the Public Sector.

Link to the consolidated version of the BOE

Law 9/2017, of 8 November, on Public Sector Contracts, transposing into the Spanish legal system Directives 2014/23/EU and 2014/24/EU of the European Parliament and of the Council of 26 February 2014.

Link to the consolidated version of the BOE

Law 47/2003 of 26 November, General Budget Law.

Link to the consolidated version of the BOE

Regulation

Royal Decree 1758/2007 of 28 December, approving the Regulation implementing Law 19/1994 of 6 July on the amendment of the Economic and Fiscal Regime of the Canary Islands, regarding matters concerning tax incentives for indirect taxation, the reserve for investments in the Canary Islands, and the Canary Islands Special Zone.

Link to the consolidated version of the BOE

Circulars

Circular 1/2025, of October 28, of the Governing Council, establishing the criteria for notifying the non-application of tax incentives in accordance with the provisions of Article 48.4 of the Regulation implementing Law 19/1994, of July 6—which amended the Economic and Fiscal Regime of the Canary Islands regarding tax incentives for indirect taxation, the Canary Islands investment reserve, and the Canary Islands Special Zone—approved by Royal Decree 1758/2007, of December 28.

Circular 1/2024, of 29 October, of the Governing Council, regarding criteria for authorizing registration and continued inclusion in the Official Register of Entities of the Canary Islands Special Zone, in relation to the prior conduct of business activities.

Circular 2/2023, of 8 November, of the Governing Council, regarding authorization and notification criteria for branches and permanent establishments of entities in the Canary Islands Special Zone.

Circular 1/2023, of March 28, of the Governing Board, regarding criteria for authorizing the registration in the Canary Islands Special Zone of entities providing services to hotels, apartments, aparthotels, vacation rentals, and other establishments providing accommodation services.

Circular 1/2022, of July 4, of the Governing Council, establishing guiding criteria for the exemption from the investment requirement for the Canary Islands Special Zone.

Internal regulations

Statute of the Governing Council of the Canary Islands Special Zone Consortium

Royal Decree 1050/1995 of 23 June, approving the Statute of the Governing Board of the Canary Islands Special Zone.

Link to the consolidated version of the BOE

Internal organization and services

Resolution of 20 December 2021, of the Canary Islands Special Zone Consortium, publishing the Agreement of the Governing Council of 29 November 2021, approving the Instruction on internal organization and services.

Link to the consolidated version of the BOE

Official Register of Entities of the Canary Islands Special Zone

Notice dated April 29, 2008, announcing the Instruction on the organization, management, and procedure of the Official Register of Entities of the Canary Islands Special Zone.

Link to the BOC

Fees

Public notice announcing the Instruction of 26 November 2009, issued by the Governing Council of the Canary Islands Special Zone Consortium, regarding the collection management of the body’s fees.

Link to the agreement

Resolution No. 200.2023 of the Governing Council, dated September 26, 2023, approving the self-assessment form for the fee for processing prior authorization applications.

Link to the agreement

Interpretive criteria

Agreement 261.2026 (transformation of the legal form or corporate type of a ZEC entity)

Decision 109.2026 (commencement of economic activity prior to registration in the ROEZEC and loss of access to the ZEC regime)

Resolution 20.2026 (prior practice of the activity)

Agreement 223.2025 (delineation of wholesale trade activities authorized within the ZEC)

Resolution 41.2023 (scope of branches and activities carried out outside the Canary Islands by ZEC entities)

Resolution 23.2023 (classification of sightseeing flights as eligible activities within the ZEC)

Agreement 22.2023 (classification of the activity linked to the use and operation of telescopes for ZEC purposes)