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Practical Manual of Companies 2022.

Declaration characters (page 1 of Form 200)

  • Box 00029 Special system Canary Islands

    Entities that complete any of the sections of form 200 detailed below relating to the reserve for investments in the Canary Islands of article 27 of Law 19/1994, of July 6, will mark this box.

  • Box 00045 Advance investment-reserve investments in the Canary Islands (article 27.11 Law 19/1994)

    Entities that make advance investments of future contributions to the Canary Islands reserve must check this box, and that must communicate, together with their Corporate Tax return, their materialization and financing system in the terms established in article 27.11 of Law 19/ 1994, July 6.


    Entities that check this box must also check box [00029] “Canary Islands special regime” .