a. Declaration characters (page 1 of Form 200)

• Box 00086 Special regime Balearic Islands

This box must be checked by entities that complete any of the sections of Form 200 detailed below regarding the reserve for investments in the Balearic Islands regulated by 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)

Entities that make advance investments of future provisions to the investment reserve in the Balearic Islands must check this box, and that must report, together with their Corporate Income 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.