Box 00008 Variable capital investment company that does not meet the requirements of art. 29.4 a) LIS

This box will be checked by SICAVs that, in tax periods beginning on or after January 1, 2022, do not meet the requirements of article 29.4 a) of the LIS in its version in force as of January 1, 2022, paying taxes at the general tax rate of 25 percent.

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