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Form 200. Corporate Income Tax Declaration 2018

3.4 Financial statements of collective investment institutions

Pages 44 to 48 of model 200 include the balance sheet, memorandum accounts, the profit and loss account, and the statement of equity variations corresponding to the collective investment institutions subject to compliance with Circular 3/2008, of September 11 , of the Securities Market Commission, on accounting standards, annual accounts and statements of reserved information of collective investment institutions.

Note:

Any negative items in the accounting statements that are completed in the corporate tax return form must be preceded by a minus sign (-). 

The entities obliged to use these pages will leave the corresponding accounts and annual statements of the general case unfilled (pages 3, 4, 5, 6, 7, 8, 9, 10 and 11). On the contrary, they must complete the remaining pages of the declaration form 200 that are appropriate.

The equivalences between the different keys that appear on pages 44, 45, 46, 47 and 48 of model 200 are transcribed below.

  1. 3.4.1 Equivalences page 44
  2. 3.4.2 Equivalences page 45
  3. 3.4.3 Equivalences page 46
  4. 3.4.4 Equivalences pages 47 and 48