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A company in the Canary Islands sought clarification on whether the production of lighting systems qualifies for the special tax relief regime for companies producing tangible goods. The Directorate General for Taxes (DGT) confirmed that it does, as it constitutes an industrial transformation activity not excluded by the regulations.
Companies engaged in the industrial manufacturing of tangible goods in the Canary Islands can benefit from a 50% reduction in their Corporate Tax liability.
The tax team reviews your specific situation.
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