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Practical Manual of Companies 2022.

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

The variable capital investment companies ( SICAV ) regulated in Law 35/2003, of November 4, on Investment Institutions, will check this box. Collective, as well as the financial investment funds provided for in said Law, to which the established tax rate of 1 percent is applicable in article 29.4 of the LIS . Bank Asset Funds must also check this box.

Entities that check this box must complete pages 44 to 48 of model 200 relating to Collective Investment Institutions, instead of pages 3 to 11 of said model.