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Practical Handbook for Companies 2025.

Box 00087 Advance investments - reserve investments in the Balearic Islands (DA 70ª.Cuatro.10 Law 31/2022)

Taxpayers who make advance investmentsof future allocations to the reserve for investments in the Balearic Islands, and which together with their Corporate Income Tax return must communicate its materialization and financing system under the terms established in point 10 of section 4 of the seventieth Additional Provision of Law 31/2022, of December 23.

Taxpayers who check this box They must also mark the box [00086] "Special Regime for the Balearic Islands."

You can consult the particularities of the Reserve for investments in the Balearic Islands in the Chapter 13of this Practical Manual.