G. Failure to comply with requirements

Regulation:  DA 70. Four.14 Law 31/2022

The provision of the reserve for investments prior to the end of the investment maintenance period or for investments other than those provided for in the standard, as well as non-compliance with any other of the required requirements, except for separate accounting and unavailability. of the reserve and the information in the annual accounts report, will result in the taxpayer proceeding to the integration into the tax base of the Corporate Tax of the tax period in which it occurred non-compliance with the amounts that once led to its reduction, without prejudice to any applicable sanctions.

In financial leasing contracts , if the obligation to exercise the purchase option is not fulfilled, the integration into the tax base will take place in the tax period in which it was contractually foreseen that this He should have exercised.

In both cases, the late payment interest must be settled in the terms provided for in Law 58/2003, of December 17, General Tax, and in its implementing regulations.

The integration into the tax base of the unduly reduced amounts and the payment of late payment interest will be carried out jointly in the self-assessment corresponding to the tax period in which the non-compliance occurs. For these purposes, the integration into the tax base will be carried out in box [00778] "Reserve for investments in the Balearic Islands (Law 31/2022)" on page 12 or 13 of form 200 and the payment of late payment interest in the boxes [00617] and [00618] “Default interest” on page 14 bis of said model. Likewise, the amount corresponding to these regularizations must be entered in table «Special regime of the reserve for investments in the Islands Balears (DA 70 Law 31/2022)» on page 22 bis of model 200.