Box 00026 Dormant entity

This box will be marked by those Corporation Tax taxpayers who, in the tax period being declared, have not reflected any amount in the profit and loss account contained on pages 7 and 8 of the model 200.

This box will also be marked 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 that are applicable to them, suppose the corresponding recording of the same in their profit and loss account on pages 30, 38 to 40, 46 or 51 of model 200, respectively.

To know the particularities of inactive companies, consult the section « Inactive companies » of Chapter 1 of this Practical Manual.