Filling in form 200

A. Characters of the declaration

Entities that are subject to the special tax regime for entities dedicated to the leasing of housing must check box [00038] "Entity dedicated to the leasing of housing" on page 1 of form 200.

B. Bonuses on the full fee

Entities that benefit from this special tax regime and apply the 40 percent bonus (85 percent for tax periods beginning before January 1, 2022) on the part of the full Corporate Tax rate that corresponds to income derived from the leasing of homes, must enter said amount in box [00576] "Bonuses for entities dedicated to the leasing of homes (Chapter III Title VII LIS)" on page 14 of form 200.