2.8 Account statements

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

Entities that have marked the key [00026] (inactive entity) should not mark the keys [00053], [00054] and [00055] relating 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 Enterprises approved by RD 1515/2007, of November 16, must mark two keys: a key between keys [00050], [00051] and [00052], and another key between keys [00053], [00054] and [00055]. However, entities that mark keys [00009] or [00010], of "Other characters" (dominant entities or dependent entities of a tax group), must not mark 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 should not mark them.

Keys [00075], [00076] and [00077] relating to the Statement of changes in equity are to be completed voluntarily when any of the keys [00051] or [00052] are marked. However, key [00075] will be mandatory when key [00050] is marked, and cannot be filled in when any of the keys [00051] or [00052] have 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 should not mark the keys [00050] to [00055] or the keys [00075] to [00077], and vice versa.