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Practical Manual for Companies 2023.

Box 00087 Advance investments - reserve investments in the Balearic Islands (DA 70ª.Cuatro.10 Law 31/2022)

This box must be checked by taxpayers who make advance investments of future allocations to the reserve for investments in the Balearic Islands, and who together with their Corporate Tax return must communicate their materialization and financing system in the terms established in point 10 of section 4 of the Seventieth Additional Provision of Law 31/2022, of December 23.

Taxpayers who check this box must also check box [00086] "Special regime for the Balearic Islands".

You can consult the specific details of the Reserve for investments in the Balearic Islands in Chapter 13 of this Practical Manual.