a. Declaration characters (page 1 of Form 200)

• Box 00029 Special system Canary Islands

  This box will be checked by entities that complete any of the sections of form 200 detailed below relating to the reserve for investments in the Canary Islands in article 27 of Law 19/1994, of July 6.

• Box 00045 Advance investment-reserve investments in the Canary Islands (article 27.11 Law 19/1994)

  This box must be checked by entities that make advance investments of future allocations to the Canary Islands reserve, and that must communicate together with their corporate tax return their materialization and financing system in the terms established in article 27.11 of Law 19/1994, of July 6.

  Remember:

  Entities that check this box must also check the box [00029] "Special regime for the Canary Islands" .