a. Declaration characters (page 1 of Form 200)

• Box 00086 Special regime Balearic 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 Balearic Islands regulated in the Seventieth Additional Provision of Law 31/2022, of December 23.

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

This box must be checked by entities that make advance investments of future allocations to the reserve for investments in the Balearic Islands, and that must communicate together with their Corporate Tax return their 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.