Skip to main content
Practical Manual of Companies 2023.

c. Completion of the table "Special regime of the reserve for investments in the Balearic Islands (DA 70 Law 31/2022)" (page 22 bis model 200)

Entities that have applied RIIB in the tax period beginning in 2023 must complete this table as indicated below:

1. RIIB box

  • In column "RIIB pending materialization at the beginning of the period" the amounts by which the tax base corresponding to previous years was reduced due to the application of the reserve for investments in the Islands must be entered. Balearic Islands, and that at the beginning of the period have not yet materialized in any of the investments referred to in letters A, B and C of section Four of the seventieth Additional Provision of Law 31/2022. As this reduction is applied for the first time with effects for tax periods that begin between January 1, 2023 and December 31, 2028 , the row corresponding to the "RIIB 2023 » will remain closed during fiscal year 2023.

  • The columns “Applied/materialized in this settlement” will be completed:

    • In column "Investments planned letters A and B DA 70.4 Law 31/2022" , the amount of those amounts by which the tax base is reduced in fiscal year 2023 must be entered (accounted for). in the following years), which have materialized in the tax period subject to declaration, in any of the investments provided for in letters A and B of section Four of the seventieth Additional Provision of Law 31/2022.

    • In the column "Planned investments letter C DA 70.4 Law 31/2022" , the amount of those amounts by which the base is reduced must be entered taxable in the year 2023 (accounting provisions in the following years), which have materialized in the tax period subject to declaration, in any of the investments provided for in letter C of section Four of the seventieth Additional Provision of Law 31/2022 .

    • In column "Advance investments considered materialization of the RIIB in this settlement " the amount of those investments made in 2023 that are considered early materialization must be entered of the RIIB in said exercise.

    • In the column «Integrated into BI due to non-compliance with requirements » the amounts allocated in previous periods to the RIIB that gave rise to the reduction of the tax base and that as a consequence of non-compliance with any of the requirements established in section Four of the seventieth provision of Law 31/2022, except for those contained in its numbers 3 and 12 , must be integrated into the tax base of the tax period being declared. In addition, it is remembered that in the tax period in which the non-compliance occurs, these amounts must be included in box [00778] "Reserve for investments in the Balearic Islands (DA 70 Law 31/2022)" on page 13 of form 200 .

  • In column "RIIB pending materialization at the end of the period" the amount of the amounts that have reduced the tax base and that remain pending materialization at the end of the period must be entered. According to the provisions of section Four of the seventieth Additional Provision of Law 31/2022, the amounts allocated to the RIIB must be materialized within a maximum period of three years, counted from the date of accrual of the tax corresponding to the year in which it was incurred. gifted the same.

  • In box [02918] "Amount of the RIIB allocation charged to 2023 profits" , the amount by which the tax base was reduced in the tax period being declared must be entered. for having made the provision to the reserve for investments in the Canary Islands (accounting provision in the following year with a charge to the profits of said year), in accordance with the limit and other conditions established in the seventieth Additional Provision of Law 31/2022.

    The amount entered in this box [02918] must match with the negative adjustment in box [00813] «Reserve for investments in the Balearic Islands (DA 70 Law 31/2022)» on page 13 of model 200.

2. Advance investments table

  • In column "Pending RIIB endowment at the beginning of the period" the anticipated investments of future endowments to the RIIB that would have been made in previous years will be recorded, with respect to which, at the beginning of period, the RIIB has not yet been funded, and it will be charged to the benefit of subsequent years. Because the possibility of making advance investments of future contributions to the RIIB is applied for the first time with effect from January 1, 2023, the row corresponding to "Advance investments 2023" will remain closed during the 2023 financial year.

  • In the column "Planned investments letters A and B DA 70.4 Law 31/2022" , the amount of anticipated investments made in the year will be entered 2023 pending future contributions to the reserve for investments in the Balearic Islands (even in the event that the latter are charged to the profits of the 2023 financial year). The advance investment is the one that is made prior to obtaining the benefit from which the RIC will be allocated, regardless of whether the first allocation of the RIIB is made with a charge to profits from the year in which it was invested or whether the endowment for that year covers or does not cover the total anticipated investment. This box will record the investments that have been made during 2023 in any of those referred to in letters A and B of section Four of the seventieth Additional Provision of Law 31/2022.

  • In column "Planned investments letter C DA 70.4 Law 31/2022" , the amount of anticipated investments made in the year 2023 pending future allocations to the reserve for investments in the Canary Islands must be entered. (even in the event that the latter are charged to the profits for fiscal year 2023). The advance investment is the one that is made prior to obtaining the benefit from which the RIIB will be allocated, regardless of whether the first allocation of the RIIB is made with a charge to profits from the year in which it was invested or whether the endowment for that year covers or does not cover the total anticipated investment. This box will record the investments that have been made during 2023 in any of those referred to in letter C of section Four of the seventieth Additional Provision of Law 31/2022.

  • In column "Pending RIIB endowment at the end of the period" the amount of anticipated investments of future endowments to the RIIB that have been made and that, at the end of the period, are still They are pending to fund the RIIB with a charge to the benefit of subsequent years.

    Remember:

    In the tax period in which the anticipated investments are made, the materialization and its financing system must be communicated together with the Corporate Tax declaration (see section « Documentation that must be submitted before the declaration » of Chapter 1 of this Practical Manual).