» Taxable persons subject to Corporation Tax and to Single Tax on Individuals (on direct estimation) who are devoted to production in the Canary Islands through  agricultural, cattle, raising, industrial, and fishing activities, including deep-sea fishing activities, as long as cargo is unloaded in the canary ports, and they are handled and processed in the Canary Islands. They will be entitled to a 50% bonification of the quote related to yield sales of the tangible properties produced in the Canaries.