Sucursal (branch) of a company, authorised as a ZEC entitySpain · Canary Islands Special Zone (ZEC)
What it takes to form, own and run an other legal form in Spain · Canary Islands Special Zone (ZEC), and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Cuantía: 1.500 euros. Esta cuantía se actualizará conforme a lo dispuesto cada año para la actualización de tasas en la Ley de Presupuestos Generales del Estado.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Sucursal (branch) of a company, authorised as a ZEC entity.
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the Sucursal (branch) of a company, authorised as a ZEC entity.
Each year, at the registry
- Annual registry fee
- EUR 1,560.9
Quote
1.560,90 euros para entidades ZEC establecidas en Tenerife y Gran Canaria
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Annual ZEC permanence fee
- 31 December
With Consorcio de la Zona Especial Canaria
Accrues on 31 December each year from the year after ROEZEC registration; payment is in the voluntary period announced yearly in the BOE collection notice.
What is public
Not in our records What the register shows the public is not in our records for the Sucursal (branch) of a company, authorised as a ZEC entity.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 4–25%
ZEC entity: 4% special rate (art. 43 Ley 19/1994) on the part of the taxable base arising from operations carried out materially and effectively in the ZEC area (art. 44), capped at EUR 1,800,000 for an entity meeting the minimum job creation, plus EUR 500,000 per extra job up to 50 jobs (art. 44.6). The rest of the base is taxed at the general Corporate Tax rate (25%, art. 29 LIS). For a branch of a non-resident entity the base is that of a permanent establishment (art. 18 TRLIRNR) taxed at the Corporate Tax rates (art. 19), plus the 19% complementary tax on profits transferred abroad unless exempt.
Quote
El tipo de gravamen especial aplicable será del 4%.
- CFC rules in Spain
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Sucursal (branch) of a company, authorised as a ZEC entity.
Every business in Spain · Canary Islands Special Zone (ZEC)
VAT
- Standard rate
- 21%Official European Commission, Taxes in Europe Database situation on 2026-07-01
- Other rates
- 10% Food and drink for human or animal consumption, water, medicines for veterinary use, pharmaceutical products, housing, flowers and live plants, passenger transport, hotel and restaurant services, waste collection and treatment, and admission to cultural events
- 4% Basic foodstuffs (bread, flour, milk, cheese, eggs, fruit, vegetables, pulses, tubers and cereals), books, newspapers and magazines, human-use medicines, and vehicles for persons with reduced mobility
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Los tipos reducidos vigentes son el 10 por ciento y el 4 por ciento.
- Registration threshold
- No threshold: from the first taxable supply
no turnover threshold: the census declaration is filed before the activity or the operations begin
Quote
Esta declaración debe presentarse, según los casos, con anterioridad al inicio de las correspondientes actividades o a la realización de las operaciones.
- Voluntary registration
- No
There is no below-threshold voluntary registration: a business that makes taxable supplies registers before it starts, and there is no turnover exemption to waive.
- A foreign company
- Registers from its first taxable supply; needs a local tax representative
A taxable person not established in the EU must appoint a representative in Spain for its VAT obligations, unless it is established in the Canary Islands, Ceuta or Melilla or in a state with a mutual assistance instrument equivalent to the EU's; businesses using the distance-sales and certain domestic-supply schemes are also exempt from appointing one. A business established in another EU state registers without a representative.
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Esta declaración debe presentarse, según los casos, con anterioridad al inicio de las correspondientes actividades o a la realización de las operaciones.
- Returns filed
- Quarterly
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La presentación de la autoliquidación y, en su caso, el ingreso del modelo 303 se efectuará en los veinte primeros días naturales del mes siguiente a la finalización del correspondiente período de liquidación trimestral
- Tax authority
- Registration page read 2026-10-22
Portals and registers
- Business registerRegistro Mercantil Central
- Tax authorityAgencia Estatal de Administración Tributaria (AEAT)
- Tax treatiesMinisterio de Hacienda — Convenios de doble imposición
Payment and banking services
7 services name Spain on their own list: Paysera, Airwallex, Stripe, Revolut, N26, bunq, Qonto. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Other legal formDerived our grouping, the same words in every country
- Name in law
- Sucursal (branch) of a company, authorised as a ZEC entity
- Identifier
- ES-ZEC-SUCURSALA form ISO 20275 does not list.