Box 00024 Credit institution

This box must be checked by credit institutions that apply the accounting standards of the Bank of Spain . According to the provisions of article 29.6 of the LIS , these entities are taxed at a rate of 30 percent.

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.