2.7.3.12 Advance investments-reserve investments in the Canary Islands (Article 27.11 Law 19/1994)

This key will be marked by taxpayers who make advance investments of future contributions to the Canary Islands reserve, and who, together with their Corporate Tax declaration, must communicate their materialization and financing system in the terms established in section 11 of article 27 of the Law. 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands. If this key is marked, the key [00029] must also be marked.