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Monday, 12 July 2010

Canary Islands ZEC Registration is Running Out

Canary Islands ZEC registration is running out. Tax benefits for European Companies wanting to be based in the Canary Islands Spain

John Goldacre Managing Director of GoldAcre Estates who have their head office based in Fuerteventura in the Canary Islands, Spain, stated that some European companies are potential loosing out on the ability to reduce their corporate tax payments by not taking up the opportunity to form Tax entities in the Canary Islands which consists of the 7 Islands of Fuerteventura, Tenerife, Gran Canaria, Lanzarote, La Palma, La Gomera and El Hierro .

These places offer some serious advantages over operating companies from mainland Spain and other European countries and it is surprising that more tax advisors and accountants have not advised their clients of these unique opportunities

Office and Real Estate costs in the Canary Islands offer excellent prices for accommodating the offices and private homes and the links to mainland Europe are well served by major European Airlines with daily services to Madrid and other Spanish mainland airports, Many airports throughout Germany, all major and regional airports throughout the United Kingdom, Ireland, France, Sweden, Holland, Poland, Russia and many more
What is the Canary Islands Special Zone?

The Canary Islands Special Zone is a low tax zone created within the framework of the Canary Islands Economic and Fiscal Regime (REF) for the purpose of promoting the economic and social development of the Islands and diversifying their production structure.
The Canary Islands Special Zone was authorised by the European Commission in January 2000 and extended in December 2006. The Spanish Government subsequently adapted the regulations concerning the ZEC contained in the Canary Islands Economic and Fiscal Regime, in accordance with the terms of the corresponding authorisations (Title V of Law 19/1994, as amended by Royal Decree-Law 12/2006 and implemented by Royal Decree-Law 1758/2007).
The benefits provided by the Canary Islands Special Zone will initially remain in force until 31 December 2019, and this time frame may be extended on the authorisation of the European Commission. The final date for authorisation to register in the Official ZEC Register (ROEZEC) will initially be 31 December 2013.
Where can ZEC Entities be set up?

The ZEC covers the whole territory of the Canary Islands, with the following specifications:
Entities whose corporate purpose is the undertaking of service activities may set up anywhere within the territory of the Canary Islands.
Entities whose corporate purpose is the production, transformation, handling or commercialisation of goods may only set up within certain areas designated for these purposes.
These areas are located throughout the Islands as follows
» Gran Canaria: 150 hectares in 5 separated zones
· Puerto de La Luz (Las Palmas port) - Las Palmas de Gran Canaria Conurbation - Arucas
· Arinaga - Bahía de Formas
· Area of the Telde Industrial Zone
· Area extending around the airport - Las Majoreras
· Northeast Zone
» Tenerife: 150 hectares in 5 separated zones
· Metropolitan Area
· Region of Valle de Güimar
· Region of Valle de la Orotava
· Port area of Santa Cruz de Tenerife
· Area extending around the Airport - Granadilla Industrial Estate - Arico Environmental Complex
» La Palma: 50 hectares in 2 separated zones
· West Industrial Area
· East Industrial Area
» Fuerteventura: 25 hectares
· Port of Puerto del Rosario - Fuerteventura airport - Former airport facility of Los Estancos - Llano de la Casita (in El Matorral) and Casa de Pancho Sanabria
» Lanzarote: 25 hectares
· Los Mármoles port and industrial area - Altavista East - Logistics Zone
» El Hierro: 25 hectares
· El Majano Industrial Estate - Meseta de Nisdafe – Plots next to the zone of Tiñor
» La Gomera: 25 hectares
· San Sebastián de La Gomera Industrial Area

Corporate Income Tax
ZEC entities are subject to the Corporate Income Tax in force in Spain, at a reduced rate of 4%. As of 2008, the Corporate Income Tax rate in Spain ranges from 25 to 30%. The special rate of 4% shall be applied to a maximum amount of the tax base, depending on the number of jobs created and the type of activity carried out by the ZEC Entity.
Net Employment Creation
Industrial Activities
Service Activities
Other services *
From 3 to 8 workers
€1,800,000
€1,500,000
€1,125,000
More than 8 and up to 12 workers
€2,400,000
€2,000,000
€1,500,000
More than 12 and up to 20 workers
€3,600,000
€3,000,000
€2,250,000
More than 20 and up to 50 workers
€9,200,000
€8,000,000
€6,000,000
More than 50 and up to 100 workers
€21,600,000
€18,000,000
€13,500,000
More than 100 workers
€120,000,000
€100,000,000
€75,000,000
*“Other Services” are considered to be: wholesale trade and commission trade (except of motor vehicles and motorcycles); activities of travel agencies and tour operators; other tourist assistance activities; computer and related activities; legal, accounting and book-keeping activities; tax consultancy; market research and public opinion polling; business and management consultancy; management activities of holding companies; and advertising and public relations services.
Registration in the oficial ZEC register, ROEZEC


AUTHORIZATION PROCEDURE
Investors wishing to set up in the ZEC are required to obtain the authorisation of the Consortium Board in order to become a ZEC Entity. The procedure for obtaining authorisation is instigated by the interested party on presentation of the following documents at the offices of the Consortium:
Application for autorisation to constitute a ZEC Entity and manual for compiling the report
Receipt for having made a deposit, or a guarantee, for the amount of the fee for registering in the Official ZEC Register (ROEZEC). The Consortium Board is responsible for processing and deciding on applications to become ZEC Entities. Successful authorisations will be notified within two months of the date of presentation of the application.

Once authorisation has been granted by the Consortium Board, the entity will be entitled to register in the ROEZEC on presentation of the following documents:
Application for registration in the ROEZEC
Taxpayer Identification Number (CIF)
Documentation certifying the legal constitution of the entity presented at the Mercantile Register, accompanied by a notary copy stamped “copia simple”.
Constituting a ZEC Entity

In order to register an entity in the ROEZEC, the new company must be legally incorporated and registered in the Mercantile Register. The future ZEC Entity must be a newly-created legal entity, which means it must assume one of the legal forms of corporation and be constituted in accordance with Spanish legislation.

The most common legal forms of corporation in Spain are:
Sociedad Anónima, SA
. (Joint-Stock Company): a trading company in which the capital, which is divided into shares, is made up of funds provided by the shareholders, who are not personally liable for company debts. The minimum capital is 10,000,000 ptas. (approx. €60,101). These types of companies are constituted by public deed and must be registered in the Mercantile Register. They are governed by the revised text of the Law on Joint-Stock Companies (SA), ratified by Royal Legislative Decree 1564/1989.
• Sociedad Limitada, SL. (Limited Liability Company): a trading company in which the capital, which is divided into shareholding stakes known as participations, is made up of funds provided by all the participation holders, who are not personally liable for company debts. The minimum capital is 500,000 ptas. (approx. €3,005) and there is no upper limit to the capital. Limited Liability Companies (SL) are constituted by public deed and must be registered in the Mercantile Register. They are governed by Law 2/1995 on Limited Liability Companies.
The general procedures for setting up a company in the Canary Islands are:
1. Drawing up of the Articles of Association, which must be set down in a public deed certified by a notary.
2. Obtaining a provisional Taxpayer Identification Number card from the Spanish State Tax Authority and registering as a taxpayer.
3. Registering the public deed of constitution in the Mercantile Register.

FEES PAYABLE BY ZEC ENTITIES
ZEC Entities are required to pay the following fees:
1. Fee for registration in the ROEZEC
2. Annual fee for remaining on the ROEZEC


DETAILED LIST OF ACTIVITIES (NACE)
PRODUCTION, TRANSFORMATION AND HANDLING ACTIVITIES AND WHOLESALE DISTRIBUTION OF GOODS:
FISHING. NACE B.
1. Fishing (05.01)
2. Fish farming (05.02)
MANUFACTURE OF FOOD PRODUCTS, BEVERAGES AND TOBACCO. NACE DA.
1. Production, processing and preserving of meat and meat products (15.1)
• Production and preserving of meat (15.11)
• Production and preserving of poultrymeat (15.12)
• Production of meat and poultrymeat products (15.13)
2. Processing and preserving of fish and fish products (15.2)
3. Processing and preserving of fruit and vegetables (15.3)
• Processing and preserving of potatoes (15.31)
• Manufacture of fruit and vegetable juice (15.32)
• Processing and preserving of fruit and vegetables n.e.c. (15.33)
4. Manufacture of vegetable and animal oils and fats (15.4)
• Manufacture of crude oils and fats (15.41)
• Manufacture of refined oils and fats (15.42)
• Manufacture of margarine and similar edible fats (15.43)
5. Manufacture of dairy products (15.5)
• Operation of dairies and cheese making (15.51)
• Manufacture of ice cream (15.52)
6. Manufacture of grain mill products, starches and starch products (15.6)
• Manufacture of grain mill products (15.61)
• Manufacture of starches and starch products (15.62)
7. Manufacture of prepared animal feeds (15.7)
• Manufacture of prepared feeds for farm animals (15.71)
• Manufacture of prepared pet foods (15.72)
8. Manufacture of other food products (15.8)
• Manufacture of bread; manufacture of fresh pastry goods and cakes (15.81)
• Manufacture of rusks and biscuits; manufacture of preserved pastry goods and cakes (15.82)
• Manufacture of sugar (15.83)
• Manufacture of cocoa; chocolate and sugar confectionery (15.84)
• Manufacture of macaroni, noodles, couscous and similar farinaceous products (15.85)
• Processing of tea and coffee (15.86)
• Manufacture of condiments and seasonings (15.87)
• Manufacture of homogenized food preparations and dietetic food (15.88)
Information Bulletin
2
• Manufacture of other food products n.e.c. (15.89)
9. Manufacture of beverages (15.9)
• Manufacture of distilled potable alcoholic beverages (15.91)
• Production of ethyl alcohol from fermented materials (15.92)
• Manufacture of wines (15.93)
• Manufacture of cider and other fruit wines (15.94)
• Manufacture of other non-distilled fermented beverages (15.95)
• Manufacture of beer (15.96)
• Manufacture of malt (15.97)
• Production of mineral waters and soft drinks (15.98)
10. Manufacture of tobacco products (16.0)
MANUFACTURE OF MADE-UP TEXTILE ARTICLES AND ARTICLES OF FUR.
NACE 17.4, 17.5, 17.6, 17 and 18.
1. Manufacture of made-up textile articles, except apparel (17.4)
2. Manufacture of other textiles (17.5)
• Manufacture of carpets and rugs (17.51)
• Manufacture of cordage, rope, twine and netting (17.52)
• Manufacture of non-wovens and articles made from non-wovens, except apparel (17.53)
• Manufacture of other textiles n.e.c. (17.54)
3. Manufacture of knitted and crocheted fabrics (17.6)
4. Manufacture of knitted and crocheted articles (17.7)
• Manufacture of knitted and crocheted hosiery (17.71)
• Manufacture of knitted and crocheted pullovers, cardigans and similar articles (17.72)
5. Manufacture of wearing apparel; dressing and dyeing of fur (18)
• Manufacture of leather clothes (18.1)
• Manufacture of other wearing apparel and accessories (18.2)
• Manufacture of workwear (18.21)
• Manufacture of other outerwear (18.22)
• Manufacture of underwear (18.23)
• Manufacture of other wearing apparel and accessories n.e.c. (18.24)
• Dressing and dyeing of fur; manufacture of articles of fur (18.3)
MANUFACTURE OF LEATHER AND LEATHER PRODUCTS. NACE DC.
1. Tanning and dressing of leather (19.1)
2. Manufacture of luggage, handbags and the like, saddlery and harnesses (19.2)
3. Manufacture of footwear (19.3)
MANUFACTURE OF PULP, PAPER AND PAPER PRODUCTS; PUBLISHING AND PRINTING. NACE DE.
1. Manufacture of pulp, paper and paper products (21)
• Manufacture of pulp (21.11)
• Manufacture of paper and paperboard (21.12)
• Manufacture of corrugated paper and paperboard and of containers of paper and paperboard (21.21)
• Manufacture of household and sanitary goods and of toilet requisites (21.22)
• Manufacture of paper stationery (21.23)
• Manufacture of wallpaper (21.24)
• Manufacture of other articles of paper and paperboard n.e.c. (21.25)
2. Publishing (22.1)
• Publishing of books (22.11)
• Publishing of newspapers (22.12)
• Publishing of journals and periodicals (22.13)
• Publishing of sound recordings (22.14)
• Other publishing (22.15)
3. Printing and service activities related to printing (22.2)
• Printing of newspapers (22.21)
• Printing n.e.c. (22.22)
• Bookbinding (22.23)
• Pre-press activities (22.24)
• Ancillary activities related to printing (22.25)
4. Reproduction of recorded media (22.3)
• Reproduction of sound recording (22.31)
• Reproduction of video recording (22.32)
• Reproduction of computer media (22.33)
MANUFACTURE OF CHEMICALS AND CHEMICAL PRODUCTS. NACE 24.
1. Manufacture of basic chemicals (24.1)
• Manufacture of industrial gases (24.11)
• Manufacture of dyes and pigments (24.12)
• Manufacture of other inorganic basic chemicals (24.13)
Detailed List of Activities

• Manufacture of other organic basic chemicals (24.14)
• Manufacture of fertilizers and nitrogen compounds (24.15)
• Manufacture of plastics in primary forms (24.16)
• Manufacture of synthetic rubber in primary forms (24.17)
2. Manufacture of pesticides and other agro-chemical products (24.2)
3. Manufacture of paints, varnishes and similar coatings, printing ink and mastics (24.3)
4. Manufacture of pharmaceuticals, medicinal chemicals and botanical products (24.4)
• Manufacture of basic pharmaceutical products (24.41)
• Manufacture of pharmaceutical preparations (24.42)
5. Manufacture of soap and detergents, cleaning and polishing preparations (24.51)
6. Manufacture of perfumes and toilet preparations (24.52)
7. Manufacture of other chemical products (24.6)
• Manufacture of explosives (24.61)
• Manufacture of glues and gelatines (24.62)
• Manufacture of essential oils (24.63)
• Manufacture of photographic chemical material (24.64)
• Manufacture of prepared unrecorded media (24.65)
• Manufacture of other chemical products n.e.c. (24.66)
8. Manufacture of man-made fibres (24.7)
PREFABRICATED BUILDING PRODUCTS. NACE 20.2, 20.3, 24.3, 25.2, 26.1, 26.2, 26.3, 26.4, 26.7, 28.1, 28.12, 28.2, 28.63, 28.7, 36.1, 45.25, 45.3 and 45.4.
1. Manufacture of veneer sheets; manufacture of plywood, laminboard, particle board, fibre board and other panels and boards (20.2)
2. Manufacture of builders’ carpentry and joinery (20.3)
3. Manufacture of paints, varnishes and similar coatings, printing ink and mastics (24.3)
4. Manufacture of plastic products (25.2)
• Manufacture of plastic plates, sheets, tubes and profiles (25.21)
• Manufacture of plastic packing goods (25.22)
• Manufacture of builders’ ware of plastic (25.23)
• Manufacture of other plastic products (25.24)
5. Manufacture of glass and glass products (26.1)
• Manufacture of flat glass (26.11)
• Shaping and processing of flat glass (26.12)
• Manufacture of hollow glass (26.13)
• Manufacture of glass fibres (26.14)
• Manufacture and processing of other glass, including technical glassware (26.15)
6. Manufacture of non-refractory ceramic goods other than for construction purposes; manufacture of refractory ceramic products (26.2)
• Manufacture of ceramic household and ornamental articles (26.21)
• Manufacture of ceramic sanitary fixtures (26.22)
• Manufacture of ceramic insulators and insulating fittings (26.23)
• Manufacture of other technical ceramic products (26.24)
• Manufacture of other ceramic products (26.25)
• Manufacture of refractory ceramic products (26.26)
7. Manufacture of ceramic tiles and flags (26.3)
8. Manufacture of bricks, tiles and construction products, in baked clay (26.4)
9. Cutting, shaping and finishing of ornamental and building stone (26.7)
10. Manufacture of structural metal products (28.1)
• Manufacture of metal structures and parts of structures (28.11)
• Manufacture of builders’ carpentry and joinery of metal (28.12)
11. Manufacture of tanks, reservoirs and containers of metal; manufacture of central heating radiators and boilers (28.2)
• Manufacture of tanks, reservoirs and containers of metal (28.21)
• Manufacture of central heating radiators and boilers (28.22)
12. Manufacture of locks and hinges (28.63)
13. Manufacture of other fabricated metal products (28.7)
• Manufacture of steel drums and similar containers (28.71)
• Manufacture of light metal packaging (28.72)
• Manufacture of wire products (28.73)
• Manufacture of fasteners, screw machine products, chain and springs (28.74)
• Manufacture of other fabricated metal products n.e.c. (28.75)
4 Information Bulletin

14. Manufacture of furniture (36.1)
• Manufacture of chairs and seats (36.11)
• Manufacture of other office and shop furniture (36.12)
• Manufacture of other kitchen furniture (36.13)
• Manufacture of other furniture (36.14)
• Manufacture of mattresses (36.15)
15. Other construction work involving special trades (45.25)
16. Building installation (45.3)
• Installation of electrical wiring and fittings (45.31)
• Insulation work activities (45.32)
• Plumbing (45.33)
• Other building installation (45.34)
17. Building completion (45.4)
• Plastering (45.41)
• Joinery installation (45.42)
• Floor and wall covering (45.43)
• Painting and glazing (45.44)
• Other building completion (45.45)
MANUFACTURE OF MACHINERY AND EQUIPMENT n.e.c. NACE 29.
1. Manufacture of machinery for the production and use of mechanical power, except aircraft, vehicle and cycle engines (29.1)
• Manufacture of engines and turbines, except aircraft, vehicle and cycle engines (29.11)
• Manufacture of pumps and compressors ( 29.12)
• Manufacture of taps and valves (29.13)
• Manufacture of bearings, gears, gearing and driving elements (29.14)
2. Manufacture of other general purpose machinery (29.2)
• Manufacture of furnaces and furnace burners (29.21)
• Manufacture of lifting and handling equipment (29.22)
• Manufacture of non-domestic cooling and ventilation equipment (29.23)
• Manufacture of other general purpose machinery n.e.c. (29.24)
3. Manufacture of agricultural and forestry machinery (29.3)
• Manufacture of agricultural tractors (29.31)
• Manufacture of other agricultural and forestry machinery (29.32)
4. Manufacture of machine-tools (29.4)
• Manufacture of portable hand held power tools (29.41)
• Manufacture of other metalworking machine tools (29.42)
• Manufacture of other machine tools n.e.c. (29.43)
5. Manufacture of other special purpose machinery (29.5)
• Manufacture of machinery for metallurgy (29.51)
• Manufacture of machinery for mining, quarrying and construction (29.52)
• Manufacture of machinery for food, beverage and tobacco processing (29.53)
• Manufacture of machinery for textile, apparel and leather production (29.54)
• Manufacture of machinery for paper and paperboard production (29.55)
• Manufacture of other special purpose machinery n.e.c. (29.56)
6. Manufacture of weapons and ammunition (29.6)
7. Manufacture of domestic appliances n.e.c. (29.7)
• Manufacture of electric domestic appliances (29.71)
• Manufacture of non-electric domestic appliances (29.72)
MANUFACTURE OF ELECTRICAL AND OPTICAL EQUIPMENT. NACE DL.
1. Manufacture of office machinery and computers (30.0)
• Manufacture of office machinery (30.01)
• Manufacture of computers and other information processing equipment (30.02)
2. Manufacture of electrical machinery and apparatus n.e.c. (31)
• Manufacture of electric motors, generators and transformers (31.1)
3. Manufacture of electricity distribution and control apparatus (31.2)
4. Manufacture of insulated wire and cable (31.3)
5. Manufacture of accumulators, primary cells and primary batteries (31.4)
6. Manufacture of lighting equipment and electric lamps (31.5)
7. Manufacture of electrical equipment n.e.c. (31.6)
• Manufacture of electrical equipment for engines and vehicles n.e.c. (31.61)
• Manufacture of other electrical equipment n.e.c. (31.62)
5 Detailed List of Activities

8. Manufacture of radio, television and communication equipment and apparatus (32)
• Manufacture of electronic valves and tubes and other electronic components (32.1)
• Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy (32.2)
• Manufacture of television and radio receivers, sound or video recording or reproducing apparatus and associated goods (32.3)
9. Manufacture of medical, precision and optical instruments, watches and clocks (33)
• Manufacture of medical and surgical equipment and orthopaedic appliances (33.1)
• Manufacture of instruments and appliances for measuring, checking, testing, navigating and other purposes, except industrial process control equipment (33.2)
• Manufacture of industrial process control equipment (33.3)
• Manufacture of optical instruments and photographic equipment (33.4)
• Manufacture of watches and clocks (33.5)
MANUFACTURE OF AIRCRAFT AND SPACECRAFT. NACE 35.30.
MANUFACTURE OF FURNITURE; MANUFACTURING N.E.C. NACE 36.
1. Manufacture of furniture (36.1)
• Manufacture of chairs and seats (36.11)
• Manufacture of other office and shop furniture (36.12)
• Manufacture of other kitchen furniture (36.13)
• Manufacture of other furniture (36.14)
• Manufacture of mattresses (36.15)
2. Manufacture of jewellery and related articles (36.2)
• Striking of coins (36.21)
• Manufacture of jewellery and related articles n.e.c. (36.22)
3. Manufacture of musical instruments (36.3)
4. Manufacture of sports goods (36.4)
5. Manufacture of games and toys (36.5)
6. Miscellaneous manufacturing n.e.c. (36.6)
• Manufacture of imitation jewellery (36.61)
• Manufacture of brooms and brushes (36.62)
• Other manufacturing n.e.c. (36.63)
RECYCLING. NACE 37.
1. Recycling of metal waste and scrap (37.1)
2. Recycling of non-metal waste and scrap (37.2)
WHOLESALE TRADE AND COMMISSION TRADE. NACE 50 and 51.
1. Sale of motor vehicles (50.1)
2. Maintenance and repair of motor vehicles (50.2)
3. Sale of motor vehicle parts and accessories (50.3)
4. Sale, maintenance and repair of motorcycles and related parts and accessories (50.4)
5. Retail sale of automotive fuel (50.5)
6. Wholesale on a fee or contract basis (51.1)
• Agents involved in the sale of agricultural raw materials, live animals, textile raw materials and semi-finished goods (51.11)
• Agents involved in the sale of fuels, ores, metals and industrial chemicals (51.12)
• Agents involved in the sale of timber and building materials (51.13)
• Agents involved in the sale of machinery, industrial equipment, ships and aircraft (51.14)
• Agents involved in the sale of furniture, household goods, hardware and ironmongery (51.15)
• Agents involved in the sale of textiles, clothing, footwear and leather goods (51.16)
• Agents involved in the sale of food, beverages and tobacco (51.17)
• Agents specializing in the sale of particular products or ranges of products n.e.c. (51.18)
• Agents involved in the sale of a variety of goods (51.19)
7. Wholesale of agricultural raw materials and live animals (51.2)
• Wholesale of grain, seeds and animal feeds (51.21)
• Wholesale of flowers and plants (51.22)
• Wholesale of live animals (51.23)
• Wholesale of hides, skins and leather (51.24)
• Wholesale of unmanufactured tobacco (51.25)
8. Wholesale of food, beverages and tobacco (51.3)

6 Information Bulletin

• Wholesale of fruit and vegetables (51.31)
• Wholesale of meat and meat products (51.32)
• Wholesale of dairy produce, eggs and edible oils and fats (51.33)
• Wholesale of alcoholic and other beverages (51.34)
• Wholesale of tobacco products (51.35)
• Wholesale of sugar and chocolate and sugar confectionery (51.36)
• Wholesale of coffee, tea, cocoa and spices (51.37)
• Wholesale of other food, including fish, crustaceans and molluscs (51.38)
• Non-specialized wholesale of food, beverages and tobacco (51.39)
9. Wholesale of household goods (51.4)
• Wholesale of textiles (51.41)
• Wholesale of clothing and footwear (51.42)
• Wholesale of electrical household appliances and radio and television goods (51.43)
• Wholesale of china and glassware, wallpaper and cleaning materials (51.44)
• Wholesale of perfume and cosmetics (51.45)
• Wholesale of pharmaceutical goods (51.46)
• Wholesale of other household goods (51.47)
10. Wholesale of non-agricultural intermediate products, waste and scrap (51.5)
• Wholesale of solid, liquid and gaseous fuels and related products (51.51)
• Wholesale of metals and metal ores (51.52)
• Wholesale of wood, construction materials and sanitary equipment (51.53)
• Wholesale of hardware, plumbing and heating equipment and supplies (51.54)
• Wholesale of chemical products (51.55)
• Wholesale of other intermediate products (51.56)
• Wholesale of waste and scrap (51.57)
11. Wholesale of machinery, equipment and supplies (51.8)
• Wholesale of machine-tools (51.81)
• Wholesale of mining, construction and civil engineering machinery (51.82)
• Wholesale of machinery for the textile industry and of sewing and knitting machines (51.83)
• Wholesale of computers, computer peripheral equipment and software (51.84).
• Wholesale of other office machinery and equipment (51.85)
• Wholesale of other machinery for use in industry, trade and navigation (51.87)
• Wholesale of agricultural machinery and accessories and implements, including tractors (51.88)
12. Other wholesale (51.9)
PRODUCTION OF RENEWABLE ENERGY. NACE 40.10.
SERVICE ACTIVITIES:
TRANSPORT, STORAGE AND COMMUNICATION. NACE I.
1. Land transport; transport via pipelines (60)
• Transport via railways (60.1)
• Other scheduled passenger land transport (60.21)
• Taxi operation (60.22)
• Other land passenger transport (60.23)
• Freight transport by road (60.24)
• Transport via pipelines (60.3)
2. Water transport (61)
3. Air transport (62)
• Scheduled air transport (62.1)
• Non-scheduled air transport (62.2)
• Space transport (62.3)
4. Supporting and auxiliary transport activities; activities of travel agencies (63)
• Cargo handling (63.11)
• Storage and warehousing (63.12)
5. Other supporting transport activities (63.2)
• Other supporting land transport activities (63.21)
• Other supporting water transport activities (63.22)
• Other supporting air transport activities (63.23)
6. Activities of travel agencies and tour operators; tourist assistance activities n.e.c. (63.3)
7. Activities of other transport agencies (63.4)
8. Post and courier activities (64.1)
• National post activities (64.11)
• Courier activities other than national post activities (64.12)
9. Telecommunications (64.2)
MAINTENANCE AND REPAIR OF MOTOR VEHICLES. NACE 50.2.7 Detailed List of Activities
COMPUTER AND RELATED ACTIVITIES.
NACE 72.
1. Hardware consultancy (72.1)
2. Software consultancy and supply (72.2)
• Publishing of software (72.21)
• Other software consultancy and supply (72.22)
3. Data processing (72.3)
4. Database activities (72.4)
5. Maintenance and repair of office, accounting and computing machinery (72.5)
6. Other computer related activities (72.6)
SERVICES RELATED TO THE EXPLOITATION OF NATURAL RESOURCES AND WASTE DISPOSAL. NACE N.E.C. (NOT ELSEWHERE CLASSIFIED).
RESEARCH AND DEVELOPMENT. NACE 73.
1. Research and experimental development on natural sciences and engineering (73.1)
2. Research and experimental development on social sciences and humanities (73.2)
OTHER BUSINESS ACTIVITIES. NACE 74.
1. Legal activities (74.11)
2. Accounting, book-keeping and auditing activities; tax consultancy (74.12)
3. Market research and public opinion polling (74.13)
4. Business and management consultancy activities (74.14)
5. Management activities of holding companies* (74.15)
6. Architectural and engineering activities and related technical consultancy (74.2)
7. Technical testing and analysis (74.3)
8. Advertising (74.4)
9. Labour recruitment and provision of personnel (74.5)
10. Investigation and security activities (74.6)
11. Industrial cleaning (74.7)
12. Miscellaneous business activities n.e.c. (74.8)
• Photographic activities (74.81)
• Packaging activities (74.82)
• Secretarial and translation activities (74.85)
• Call centre activities (74.86)
• Other business activities n.e.c. (74.87)
SPECIALIZED AND POSTGRADUATE TRAINING SERVICES. NACE 80.3 and 80.4.
1. Higher education (80.3)
2. Adult and other education (80.4)
• Driving school activities (80.41)
• Adult and other education n.e.c. (80.42)
MOTION PICTURE AND VIDEO PRODUCTION. NACE 92.11.
RADIO AND TELEVISION ACTIVITIES. NACE 92.20.
Co-ordination centres and intra-group services are excluded from the services included in NACE group 74.15 (“Other business activities”).

There is a specialist information site where you can find further detailed information on the ZEC entities by visiting http://www.zec.org/

GoldAcre Estates have partnered with specialist Tax Advisors and Lawyers to assist with companies wanting to take advantages of the Canary Islands opportunities, John GoldAcre stated that with our expertise in both the Commercial and Residential Real Estate sector we are well placed to assist any European company with all their requirements regarding ZEC opportunites and of course the economic climate of today ensures you are able to purchase or rent Real Estate at exceptional prices.
For more information eamil info@goldacre-estates.com

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