2.3 Exercise and type of exercise

These fields are automatically filled in based on the data relating to the start and end dates of the tax period being declared. To complete the data relating to the fiscal year, the form must contain the digits of the year in which the fiscal year began in the first four positions. In the fifth position, the number 1, 2 or 3 will be automatically reflected according to the following detail:

• 1 : The number 1 will be automatically entered for the 12-month financial year that coincides with the calendar year.

• 2 : The number 2 will be automatically entered for the financial year of 12 months duration, which does not coincide with the calendar year.

• 3 : The number 3 will be automatically entered for a financial year lasting less than 12 months.