Box 00045 Advance investments - reserve investments in the Canary Islands (art. 27.11 Law 19/1994)

This box must be checked by taxpayers who make early investments of future endowments to the Canary Islands reserve, and jointly with their Corporate Tax return must communicate its materialization and financing system under the terms established in article 27.11 of Law 19/1994, of July 6, amending the Economic and Fiscal Regime of the Canary Islands.

Taxpayers who check this box They must also mark the box [00029] "Special regime for the Canary Islands" on page 1 of form 200.

You can consult the specific details of the Reserve for investments in the Canary Islands in Chapter 12 of this Practical Manual.