The Canary Islands Special Zone (ZEC) is a special tax regime that makes the Canary Islands a particularly attractive destination for business investment. In this article, we will delve into the ZEC and its specific tax advantages, with a special focus on the audiovisual and film sector and the advantage of its strategic logistic position.
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The Canary Islands have historically benefited from a Special Tax Regime due to their geographical circumstances. We briefly outline the most important aspect of the REF.