Account statements (boxes 00050 to 00055, 00061 and 00068)

Boxes [00050], [00051], [00052], [00053], [00054] and [00055] included in the Account Statements section on page 1 of Form 200 must not be marked by entities that have marked boxes [00003], [00004] or [00008] (Collective investment institutions), [00024] (credit institutions), [00025] (insurance entities), [00036] (mutual guarantee or reinsurance companies) or [00058] (mutual insurance company or social welfare mutual fund).

Boxes [00053], [00054] and [00055] relating to the Profit and Loss Account must also not be ticked by entities that have ticked box [00026] (inactive entity).

• Balance Sheet and Profit and Loss Account

All taxpayers to whom the General Accounting Plan approved by Royal Decree 1514/2007 of 16 November 2007 is compulsory, or who apply the General Accounting Plan for Small and Medium Enterprises approved by Royal Decree 1515/2007 of 16 November 2007, must tick two boxes: one box between boxes [00050], [00051] and [00052], and one box between boxes [00053], [00054] and [00055]. However, entities that tick boxes [00009] (parent entity of tax group) or [00010] (subsidiary entity of tax group) on page 1 of Form 200 should not tick boxes [00052] and [00055].

With effect for fiscal years beginning on or after January 1, 2021, the General Accounting Plan approved by Royal Decree 1514/2007, of November 16, and the General Accounting Plan for Small and Medium-sized Enterprises approved by Royal Decree 1515/2007, of November 16, in order to adapt our accounting regulatory framework to that of the European Union, have been modified by Royal Decree 1/2021, of January 12.

• Statement of Changes in Equity (SCE)

Boxes [00075], [00076] and [00077] relating to the Statement of changes in equity are voluntary when any of the boxes [00051] or [00052] are ticked. However, box [00075] must be completed when box [00050] is ticked, and cannot be completed when either box [00051] or [00052] has been ticked.

• Statements of accounts of Collective Investment Institutions

Taking into account the purpose of box [00061] " Entities that, without being Collective Investment Institutions, use the account statements applicable to them", entities that mark this box should not mark boxes [00050] to [00055] or boxes [00075] to [00077], and vice versa. Entities that have previously checked boxes [00003], [00004] or [00008] should not check this box.

• Statements of accounts of credit institutions

Taking into account the purpose of box [00068] « Entities that, without being Credit Entities, use the account statements applicable to them», the entities that mark this box should not mark boxes [00050] to [00055] or boxes [00075] to [00077], and vice versa.

Box No.	Taxpayers who must complete it
[00050]	Taxpayers who have used the normal form of accounts for the Balance Sheet should check this box.
[00051]	Taxpayers who have used the abbreviated form of accounts for the Balance Sheet should check this box.
[00052]	Taxpayers who have used the SMEs account model for the Balance Sheet will check this box.
[00075]	Taxpayers who have used the normal Statement of Changes in Net Assets form should check this box.
[00076]	Taxpayers who have used the abbreviated form of the Statement of Changes in Net Equity should check this box. This box is voluntary.
[00077]	Taxpayers who have used the SMEs form of the Statement of Changes in Net Equity should check this box. This box is voluntary.
[00053]	This box should be ticked by taxpayers who have used the normal model of accounts for Profit and Loss.
[00054]	Taxpayers who have used the abbreviated form of accounts for Profit and Loss should tick this box.
[00055]	This box should be ticked by taxpayers who have used the SME form of accounts for Profit and Loss.
[00061]	This box should be ticked by those entities which, without being collective investment undertakings, use the form of accounts established in Circular 3/2008, of 11 September, of the Securities Market Commission, on accounting standards, annual accounts and confidential information statements of collective investment undertakings. Entities that tick this box must complete pages 44 to 48 of Form 200 relating to Collective Investment Institutions, instead of pages 3 to 11 of said form.
[00068]	This box will be checked by those entities that, without being credit institutions, use the accounting model established in Circular 5/2020, of November 25, of the Bank of Spain, but to which the tax rate regulated in article 29.6 of the LIS does not apply. Entities that tick this box must complete pages 27 to 33 of Form 200 relating to Entities subject to the accounting standards of the Bank of Spain, instead of pages 3 to 11 of said form.