9.7.2.2. Anticipated investments of future provisions to the reserve for investments in the Canary Islands, made in 2017

Taxpayers may make advance investments of future contributions to the investment reserve, provided that they meet the remaining requirements set forth therein and the aforementioned provisions are made with a charge to profits obtained until December 31, 2017.

You must indicate the anticipated investments in the data capture window that opens in box 0677, distinguishing:

investments made in those provided for in article 27.4. A), B) and D) 1 , Law 19/1994.

- investments made in those provided for in article 27.4. C) and D) 2 to 6 , Law 19/1994