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Practical Handbook for Companies 2021

Box 00024 Credit institution

This box should be ticked by credit institutions applying accounting rules of the Banco de España.According to Article 29.6 of the LIS, these entities are taxed at the rate of 30 per cent.

Institutions ticking this box must complete pages 27 to 33 of Form 200 relating to Institutions subject to the accounting rules of the Bank of Spain, instead of pages 3 to 11 of Form 200.