# ZEC guide: requirements, 4% rate and island choice

> This Markdown representation is generated from the public page. The canonical HTML page remains the source of truth.

**Canonical page:** [https://advixy.com/en/zec-guide-requirements-4-tax-canary-islands/](https://advixy.com/en/zec-guide-requirements-4-tax-canary-islands/)
**Last modified:** 2026-07-31T12:32:47Z

## ZEC guide: requirements, 4% rate and island choice

**ZEC may apply a 4% rate to the tax base linked to operations materially and effectively carried out in the Canary Islands, subject to authorisation, an eligible activity, substance and ongoing compliance.**

### What changes by island

Tenerife and Gran Canaria generally require €100,000 of investment and 5 jobs; the other islands require €50,000 and 3 jobs. Location should also reflect activity, talent, logistics, customers and other incentives.

### How Advixy supports the project

Advixy helps compare islands, prepare the ZEC business plan, file the application, answer queries and support implementation and ongoing compliance.

- [Read Law 19/1994 in the Spanish Official Gazette](https://www.boe.es/buscar/act.php?id=BOE-A-1994-15794)
- [View the ZEC advisory service](https://advixy.com/en/zec-canary-islands-special-zone/)