Filling in form 200

A. Characters of the declaration

Entities that take advantage of the special tax regime for entities dedicated to housing rentals must mark box [00038] “Entity dedicated to housing rentals” on page 1 of form 200 .

B. Bonuses on the full fee

Entities that take advantage of 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 quota that corresponds to the income derived from the rental of housing, they must enter said amount in box [00576] "Bonuses for entities dedicated to the rental of housing (Chapter III Title VII LIS)" on page 14 of form 200 .