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Practical Handbook for Companies 2025.

c. Completion of the table "Special reserve regime for investments in the Balearic Islands (DA 70 Law 31/2022)" (page 22 bis model 200)

The entities that have applied the RIIB In any tax period beginning within the years 2023 to 2025 inclusive, they must complete this table as indicated below:

1. RIIB table

  • In the column "Pending materialization" RIIB at the beginning of the period» The amounts by which the taxable base of the 2023 and 2024 financial years was reduced by application of the reserve for investments in the Balearic Islands must be recorded, and which at the beginning of the period have not yet materialized in any of the investments referred to in letters A, B and C of section Four of the seventieth Additional Provision of Law 31/2022. 

  • Columns "Applied/materialized in this settlement" will be completed:

    • In the column "Planned investments letters A and B" DA 70.4 Law 31/2022», the amount of those amounts by which the taxable base was reduced in the 2023 and 2024 financial years (accounted for in the following financial years) must be recorded, which have materialized in the tax period subject to declaration, in any of the investments provided for in letters A and B of section Four of the seventieth Additional Provision of Law 31/2022.

    • In the column "Planned investments letter C DA 70.4 Law 31/2022», the amount of those amounts by which the taxable base was reduced in the 2023 and 2024 financial years (accounted for in the following financial years) must be recorded, which have materialized in the tax period subject to declaration, in any of the investments provided for in letter C of section Four of the seventieth Additional Provision of Law 31/2022.

    • In the column "Advance investments considered materialization of the RIIB in this liquidation» The amount of those investments made in previous periods or in this same period that are considered early materialization of the RIIB in that year must be recorded.

    • In the column «Integrated into BI for failure to comply with requirements» The amounts allocated in periods prior to the RIIB that gave rise to the reduction of the tax base and that, as a consequence of non-compliance with any of the requirements established in section Four of the seventieth provision of Law 31/2022, except those contained in its numbers 3 and 12, must be integrated into the tax base of the tax period subject to declaration, will be recorded. Furthermore, it is recalled that in the tax period in which the non-compliance occurs, these amounts must be included in box [00778] "Reserve for investments in the Balearic Islands (DA 70 Law 31/2022)" on page 13 of form 200.

  • In the column "Pending RIIB materialization at the end of the period" The amount of the quantities that reduced the tax base and that remain to be realized at the end of the period must be recorded. According to the provisions of section Four of the Seventieth Additional Provision of Law 31/2022, the amounts allocated to the RIIB must be materialized within a maximum period of three years, counted from the date of accrual of the tax corresponding to the year in which it was provided.

    Keep in mind:

    This maximum materialization period of the investments will not be affected by the fact that such materialization may take place after December 31, 2028, provided that the allocation or allocations of the reserve for investments in the Balearic Islands linked to such investments have been made in the tax periods beginning between January 1, 2023, and December 31, 2028.

  • In the box [02918] «Amount of the RIIB allocation charged to profits from 2025», the amount by which the taxable base was reduced in the tax period subject to declaration must be stated due to having made the allocation to the reserve for investments in the Balearic Islands (accounted for in the following year charged to the profits of said year), in accordance with the limit and other conditions established in the seventieth Additional Provision of Law 31/2022.

    The amount entered in this box [02918] must match the negative adjustment in box [00813] "Reserve for investments in the Balearic Islands (DA 70 Law 31/2022)" on page 13 of form 200.

    Remember:

    Corporate Tax payers whoapply the RIIB, will berequired to submitwithin the deadline established for filing the Corporate Tax return, theinformative statement approved by the Order HAC/1031/2024, of September 25, approving the model 283"Annual information declaration of aid received under the Special Tax Regime of the Balearic Islands" and the conditions and procedure for its submission are determined.

2. Table of early investments

  • In the column "Pending funding" RIIB at the beginning of the period» The advance investments of future allocations to the RIIB that were made in the 2023 and 2024 financial years, for which the RIIB has not yet been allocated at the beginning of the period, will be recorded and will be charged against the profit of subsequent financial years. 

  • In the column "Planned investments letters A and B" DA 70.4 Law 31/2022»The amount of advance investments made in the 2025 financial year pending future allocations to the reserve for investments in the Balearic Islands will be recorded (even if the latter are charged to the profits of the 2025 financial year). An early investment is one made prior to obtaining the profit from which the RIIB will be allocated, regardless of whether the first allocation of the RIIB is made from profits from the year in which it was invested or whether the allocation for that year covers or does not cover the total amount of the early investment. This box will contain the investments made during 2025 in any of those referred to in letters A and B of section Four of the seventieth Additional Provision of Law 31/2022.

  • In the column «Planned investments letter C DA 70.4 Law 31/2022», the amount of the advance investments made in the 2025 financial year pending future allocations to the reserve for investments in the Balearic Islands must be recorded (even if the latter are charged to the profits of the 2025 financial year). An early investment is one made prior to obtaining the profit from which the RIIB will be allocated, regardless of whether the first allocation of the RIIB is made from profits from the year in which it was invested or whether the allocation for that year covers or does not cover the total amount of the early investment. This box will contain the investments that have been made during 2025 in any of those referred to in letter C of section Four of the seventieth Additional Provision of Law 31/2022.

  • In column "Pending provision to RIIB at the end of the period" the amount of advance investments of future provisions to the RIIB that have been made and that, at the end of the period, are still pending to be provided to the RIIB against the benefit of subsequent years must be recorded.

    Remember:

    In the tax period in which the advance investments are made, you must communicate the materialization and its financing system together with the declaration of Corporate Income Tax (see point 1e) of the section "Documentation to be submitted before the declaration» of Chapter 1 of this Practical Manual).