2.8 Account statements

The keys [00050], [00051], [00052], [00053], [00054] and [00055] of Account Statements must not be marked by the entities that have marked the keys [00003] or [00004] ( Collective Investment Institutions), [00024] (credit institutions), [00025] (insurance entities), [00036] (mutual guarantee companies) or [00058] (mutual insurance or social security mutual society).

Entities that have marked key [00026] (inactive entity) should also not mark the keys [00053], [00054] and [00055] related to the Profit and Loss Account.

All taxpayers to whom the General Accounting Plan approved by RD 1514/2007, of November 16, is mandatory, or who apply the General Accounting Plan for Small and Medium-sized Companies Companies approved by RD 1515/2007, of November 16, must enter two codes: a key between the keys [00050], [00051] and [00052], and another key between the keys [00053], [00054] and [00055]. However, entities that mark the keys [00009] or [00010 ], of "Other characters" (dominant or dependent entities of tax group), they must not mark the keys [00052] and [00055].

On the other hand, and taking into account the purpose of the key [00061], entities that mark this key are exempt from marking the keys [00050] to [00055] and must not mark them.

The keys [00075], [00076] and [00077] related to the Statement of changes in net worth are voluntary to complete when one of the keys [00051] or [00052] is marked. However, the password [00075] will be mandatory when the password [00050] is marked, and cannot be completed when any of the passwords [00051] or [00052] has been marked.

On the other hand, and taking into account the purpose of the key [00061] "Entities that, without being Collective Investment Institutions, use the account statements applicable to them", the entities that mark this key must not mark the keys [00050] to [00055] nor the keys [00075] to [00077], and vice versa.