11.2.1.10 Reserve for investments in the Canary Islands (Law 19/1994)
In the codes [C10] and [E10] the corresponding reduction for the amounts destined to the reserve for investments in the Canary Islands will be entered with a negative sign, under the conditions established in article 27 of Law 19/1994, modifying the Regime. Economic and Fiscal of the Canary Islands, and with a positive sign the increase in the accounting result that arises as a consequence of non-compliance with any of the requirements provided for in the aforementioned article.
Keep in mind:
The keys [C10] and [E10] will have a correlation with the keys [00404] and [00403] that appear on page 13 of form 200, in such a way that the key [C10] can be completed by transferring the amount entered in the aforementioned keys , with a negative sign if it is a reduction to the accounting result and with a positive sign if it is an increase.