2.7.3.7 Inactive entity

This code will be marked by those taxpayers of Corporate Tax 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.

This key will also be marked 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, entail the corresponding record them in your profit and loss account on pages 30, 38 to 40, 46 or 51 of model 200, respectively.