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Practical Manual of Companies 2023.

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

Tax payers who make advance investments of future contributions to the reserve for investments in the Balearic Islands must check this box, and who together with their Corporate Tax return must communicate its 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 mark this box must also mark the box [00086] “Special regime for the Balearic Islands”.

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