2.6.3.5 Inactive entity

This field must be completed by those taxpayers who, in the tax period subject to declaration, 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 accounting rules 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, by not having carried out any operation that, in accordance with the accounting rules applicable to them, entails the corresponding recording of the same in their profit and loss account.