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

Taxpayers who carry out advance investmentsof future allocations to the Canary Islands reserve, and jointly with their Corporate Income Tax return they must communicate its materialization and financing system in accordance with 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.