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Practical Manual of Companies 2022.

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

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

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.