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Practical Manual of Companies 2020.

Box 00024 Credit institution

credit institutions that apply the accounting standards of the Bank of Spain must check this box. These entities will pay tax at the rate of 30 percent , as provided in article 29.6 of the LIS .

Entities that check this box must complete pages 27 to 33 of model 200 relating to Entities subject to the accounting standards of the Bank of Spain, instead of pages 3 to 11 of said model.