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Practical Manual for Companies 2020.

Box 00024 Credit institution

This box must be checked by credit institutions that apply the accounting standards of the Bank of Spain . These entities will be taxed at a rate of 30 percent , as provided in article 29.6 of the LIS .

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