2.6.3.5 Inactive entity

This field must be completed by those taxpayers who, in the tax period being declared, have not reflected any amount in the profit and loss account contained on pages 7 and 8 of form 200 or, in the case of entities subject to the rules of accounting of the Bank of Spain, insurance entities, collective investment institutions or mutual guarantee companies on pages 30, 38 to 40, 46 or 51 of form 200, respectively, as they have not carried out any operation that, in accordance with accounting standards that are applicable to you, involves the corresponding recording of the same in your profit and loss account.