Box 00026 Dormant entity

This box will be checked by those Corporate Tax payers who, in the tax period subject to declaration, have not reflected any amount in the profit and loss account contained on pages 7 and 8 of form 200.

This box will also be checked 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, require the corresponding registration of the same in their profit and loss account on pages 30, 38 to 40, 46 or 51 of form 200, respectively.

To learn about the specifics of dormant companies, please refer to the section “ Dormant companies ” in Chapter 1 of this Practical Manual.