2.7.3.7 Inactive entity

This key will be selected by those taxpayers of Corporate Tax 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.

This key will also be used by entities subject to the accounting standards of the Bank of Spain, insurance entities, collective investment institutions or mutual guarantee companies that have not carried out operations that, in accordance with the accounting standards applicable to them, require the corresponding registration of the same in their profit and loss account on pages 30, 38 to 40, 46 or 51 of form 200, respectively.