Skip to main content
Practical Manual of Companies 2020.

Box 00003 Open-ended investment company or investment fund of a financial nature

The variable capital investment companies regulated in Law 35/2003, of November 4, on Collective Investment Institutions, as well as the investment funds, will mark this box. of a financial nature provided for in said Law, to which the tax rate of article 29.4 of the LIS is applicable.

Bank Asset Funds must also check this box.

Entities that check this box must complete pages 44 to 48 of model 200 relating to Collective Investment Institutions, instead of pages 3 to 11 of said model.