Box 00024 Credit institution

Credit institutions that apply the accounting standards of the Bank of Spain must check this box. According to the provisions of article 29.6 of the LIS , these entities pay tax at the rate of 30 percent.

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.