Box 00045 Advance investments - reserve investments in the Canary Islands (art. 27.11 Law 19/1994)

This box must be checked by taxpayers who make advance investments of future provisions to the Canary Islands reserve , and who together with their Corporate Income Tax return must communicate their materialization and financing system in the terms established in article 27.11 of Law 19/1994, of July 6, amending the Economic and Fiscal Regime of the Canary Islands.

Taxpayers who check this box must also check box [00029] « Special regime for the Canary Islands » on page 1 of form 200.

You can consult the specific details of the Reserve for investments in the Canary Islands in Chapter 12 of this Practical Manual.