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Practical Handbook for Companies 2021

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

Check this box open-end investment companies regulated by Law 35/2003 of 4 November on Collective Investment Institutions, as well as financial investment funds provided for in the aforementioned Law, to which the tax rate of Article 29.4 of the LIS is applicable.

This box should also be ticked for Bank Asset Funds.

Institutions ticking this box must complete pages 44 to 48 of Form 200 relating to Collective Investment Undertakings, rather than pages 3 to 11 of Form 200.