a. Declaration characters (page 1 of Form 200)

• Box 00086 Special regime Balearic Islands

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, will check this box.

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

Entities that make advance investments of future allocations to the reserve for investments in the Balearic Islands must check this box, and that must communicate, together with their Corporate Tax return, their materialization and financing system in the terms established in point 10 of the section 4 of the seventieth Additional Provision of Law 31/2022, of December 23.