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Practical Handbook for Companies 2021

Box 00026 Dormant entity

This box should be ticked by those corporate taxpayers who, in the tax period being reported, have not reflected any amount in the profit and loss account contained on pages 7 and 8 of form 200.

Also tick this box for institutions subject to the accounting rules of the Bank of Spain, insurance companies, collective investment institutions or mutual guarantee companies that have not carried out transactions which, in accordance with the accounting rules applicable to them, entail the corresponding recording thereof in their profit and loss account on pages 30, 38 to 40, 46 or 51 of Form 200, respectively.

You can consult the specialities of dormant companies in the section "Dormant companies" in Chapter 1 of this Practical Handbook.