2.6.3.10 Early investments - investment reserve in the Canary Islands (Art. 27.11 Law 19/1994)

This key will be entered by taxpayers who make advance investments of future allocations to the Canary Islands reserve, and who, together with their corporate tax return, must report their materialization and financing system in the terms established in section 11 of article 27 of Law 19/1994, of July 6, amending the Economic and Fiscal Regime of the Canary Islands. If this key is checked, key [00029] must also be checked.