Ley 19/1994¶
Published in the Boletín Oficial del Estado as BOE-A-1994-15794. Cadrumo’s calculations cite 3 provisions of this text; each one links below to its official wording in the BOE.
Ley 19/1994, art. 27¶
In force from 1994-07-08 (published on 1994-07-07).
Official text, in extract (in Spanish)
Reserva para inversiones en Canarias
plazo máximo de tres años
cinco años como mínimo
rendimientos netos mediante el método de estimación directa
rendimientos netos de explotación
ochenta por ciento
Read Ley 19/1994, art. 27 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
ley-19-1994:art-27- Kind of instrument:
ley- BOE document:
BOE-A-1994-15794- Bundled corpus:
corpus/normatives/html/ley-19-1994-art-27.html#a27- Authority:
boe- Evidence tier:
legal_authority- Review status:
agent_reviewed- Date reviewed:
2026-06-28
- Reviewed by:
agent-review
- Cataloguer’s note:
Ley 19/1994 art 27: Reserva para inversiones en Canarias (RIC). Grounds Modelo 100 RIC parameters for materialisation within three years, minimum five-year maintenance, and the IRPF direct-estimation deduction limit over net operating income assigned to the reserve.
Ley 19/1994, art. 43¶
In force from 1994-07-08 (published on 1994-07-07).
Official text, in extract (in Spanish)
Tipo de gravamen especial
4%
Read Ley 19/1994, art. 43 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
ley-19-1994:art-43- Kind of instrument:
ley- BOE document:
BOE-A-1994-15794- Bundled corpus:
corpus/normatives/html/ley-19-1994-art-43.html#a43- Authority:
boe- Evidence tier:
legal_authority- Review status:
agent_reviewed- Date reviewed:
2026-06-28
- Reviewed by:
agent-review
- Cataloguer’s note:
Ley 19/1994 art 43: Impuesto sobre Sociedades, tipo de gravamen especial. Grounds the 4 percent ZEC reduced-rate parameter used by Modelo 100.
Ley 19/1994, art. 75¶
In force from 1994-07-08 (published on 1994-07-07).
Official text, in extract (in Spanish)
renta exenta el 50 por 100
Registro Especial de Buques y Empresas Navieras
Read Ley 19/1994, art. 75 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
ley-19-1994:art-75- Kind of instrument:
ley- BOE document:
BOE-A-1994-15794- Bundled corpus:
corpus/normatives/html/ley-19-1994-art-75.html#a75- Authority:
boe- Evidence tier:
legal_authority- Review status:
operator_reviewed- Date reviewed:
2026-06-10
- Reviewed by:
operator
- Cataloguer’s note:
REBECA (Registro Especial de Buques de Canarias): el art 75.1 fija como renta exenta el 50 por 100 de los rendimientos del trabajo personal de los tripulantes de buques inscritos en el Registro Especial de Buques y Empresas Navieras devengados con ocasion de la navegacion. Provision que establece el 50 por 100 aplicado por REBECA_MARITIME_EXEMPTION_FRACTION y por la seccion renta exenta del Modelo 100 para trabajadores del mar.