Canary Islands are a first-rate touristic destination, with an average of 15 million tourists per year. A privileged climate on a world-wide scale and stunning natural environments contribute to the position of the Archipelago as a preferred destination for many Europeans.

They boast a high quality of life, qualified human resources, first-rate infrastructures and an excellent air and maritime connectivity.

Besides, they enjoy unique tax conditions, the most advantageous in Europe.
Therefore, the Islands offer key business opportunities both for the insertion of new tourist products and the provision of advanced services, so that innovative projects in this field present superb opportunities and expectations.

This makes the Canary Islands a business attraction spot with a great potential for the development of tourism-related activities.


  • Manufacture of any kind of tourism products for hotels and restaurants which broaden the majority options of sun and sand.
  • Wholesale and commission trade for any kind of tourism products for hotels and restaurants which broaden the majority options of sun and sand.
  • Maintenance and cleaning of hotel and leisure complexes, and private security activities.
  • Interior design, architecture and renewal of hotels, including the development of saving or energy efficiency systems, domotic systems, sustainable construction materials or efficient lighting.
  • Land, air or water (boat trips) transport.
  • Advertising, market researches, marketing and public relations.
  • Scientific tourism: They host exhibitions, events and even scientific conferences throughout the year because of their outstanding climate.
  • Touroperadores, agencias de viaje, servicios de reserva y organización de excursiones.
  • • Technological services for bookings and apps for tourists, ICT-based services (Wi-Fi, Wi-Max, etc.) for tourist areas and other technological services.
  • Call centers and information services.
  • Consultancy, human resources and loyalty programs.
  • Leisure tourism: theme parks.
  • Therapeutic activities and High Performance Sports Centers.



  • Quality of life with the best climate in the world.
  • First-class Health and Education.
  • Modern hotel infrastructures.
  • Air connectivity with the main European capitals.
  • Wide variety of culture and leisure activities.


  • Business opportunities for innovative projects.
  • Unique tax regime.
  • Full legal security.
  • Lower establishment costs.


  • Staff with a knowledge of languages from diverse Community and non-Community countries (English, French, Finnish, Chinese or Russian, among others).
  • Competitive salaries.
  • Low turnover.


Reserve for Investments in the Canary Islands: Possibility to reduce the tax base, up to 90% of the Undistributed Profits (BND), in corporate tax.

Rebates for production of tangible goods: Possibility to obtain up to 50% tax rebate in corporate tax for production of tangible goods.

Deduction for R+D+I: Up to 45% in corporate tax.

Deduction for advertising and propaganda abroad: Possibility to apply a deduction of up to 15% on the amount because of multi-year propaganda and advertising expenses.

Deduction for investments in Africa: Possibility to apply a deduction of up to 15% on the investments in any of the seven countries from the west coast of Africa.