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Form 200. Corporate Income Tax Declaration 2019

3.4 Financial statements of collective investment institutions

Pages 44 to 48 of Form 200 contain the balance sheet, memorandum accounts, profit and loss account, and statement of changes in assets corresponding to collective investment institutions subject to compliance with Circular 3/2008, of September 11, of the Securities Market Commission, on accounting standards, annual accounts and statements of reserved information for collective investment institutions.

Note:

Any negative items in the accounting statements that are completed in the corporate tax return form must be preceded by a minus sign (-). 

Entities required to use these pages will leave uncompleted those corresponding to accounts and annual statements of the general case (pages 3, 4, 5, 6, 7, 8, 9, 10 and 11). Instead, they must complete the remaining pages of Form 200 declaration that are applicable.

The equivalences between the different keys that appear on pages 44, 45, 46, 47 and 48 of form 200 are transcribed below.

  1. 3.4.1 Equivalences page 44
  2. 3.4.2 Equivalences page 45
  3. 3.4.3 Equivalences page 46
  4. 3.4.4 Equivalences pages 47 and 48