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Index of Model 200. Corporate Income Tax Declaration 2018

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4.2.76 Codes 00397 and 00398 regime of shipping entities based on tonnage (Chapter XVI, Title VII LIS)
4.2.77 Keys 00250 and 00251 contributions and collaboration in favor of non-profit entities
10.1.2 Withholding or payment on account percentages
8.3.2 Regulation of deduction for investments in new tangible fixed assets
9.2 Breakdown of the table “Details of corrections to the profit and loss account result (excluding the correction for Corporate Tax)” (page 9). 19)
9.3 Table “Limitation of the deductibility of financial expenses” (p. twenty)
11.8.2.2 Filling in keys [00420] to [00497]
8.4.4.67 2018: European Year of Cultural Heritage (2018) (PC18)
8.4.4.68 2018: Neurodegenerative Diseases 2020. International Year of Research and Innovation (EN20)
8.4.4.5 2018: Universe Woman Program (UM)
11.2.1.10 Reserve for investments in the Canary Islands (Law 19/1994)
3.1.1.1 Balance: asset
4.03.03.13 Income does not limit compensation of taxable bases. Key 01509
8.2 Deduction DT 24.7 LIS, Art. 42 RDLeg. 4/2004 and Art. 36 ter Law 43/95
10.1.3 Withholdings on income from movable capital
11.5 Regime for mergers, spin-offs, asset contributions, exchange of securities and change of registered office
4.2.81 Keys 00518 and 00519 exemption from transfer of real estate (DA 6ª LIS)
7.1.6 Bonuses for entities dedicated to the leasing of housing (Chapter III of Title VII LIS)
11.7.1.4 Imputation criteria
3.3.2 Profit and loss account
11.8.1.3 Calculation of the proportions of taxation to each of the Administrations
11.5.1.2 Application of the special regime
2.6.1.16 Venture capital entities
11.7 Special regime for Spanish and European economic interest groups and temporary business associations
8.4.2.19 2014: Technological innovation (IT)
8.4.4.76 2019(****): 2020 Grassroots Sports Support Plan II (P20-2)
2.14.2.4 Boxes “sum of participation percentages”
7.1.1 General issues
2.6.1.9 Protected cooperative
11.9.1.7 Other obligations of permanent establishments
3.3.2.2 Life insurance technical account and non-technical account
4.2.82 Code 01824 income from the transfer of fixed assets obtained by port authorities (DA 68ª Ley 6/2018)
4.2.7 Keys 00303 and 00304 differences between accounting and tax amortization (Arts. 12.1 LIS).
2.6.2.14 SOCIMI entry tax regime
11.2.1.2 Specific expenses
4.2.74 Codes 00389 and 00390 partially exempt entities regime (Chapter XIV, Title VII LIS)
4.2.78 Codes 00391 and 00392 tax regime for non-profit entities (Law 49/2002)
9.8.2 Documentation submitted by Annex IV (research staff)
8.6 Deduction for donations to non-profit entities (Law 49/2002)
10.1.10 Other withholdings
10.1.9 Withholdings on prizes from certain lotteries and bets
11.2 Cooperative societies
8.4.4.80 Deferral of deductions Chapter IV Title VI Law 43/1995, RDLeg. 4/2004 (DT 24ª.3 LIS) and LIS
8.4.1.3 Summary table of percentages and deduction limits
11.2.1.11 Exhaustion factor
4.2.62 Keys 01018 and 01019 temporary joint venture, adjustments based on temporary imputation criteria (Art. 46.2 LIS)
8.4.2.10 2009: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004
8.4.4.4 2018: Cantabria 2017, Liébana Jubilee Year (C17)
8.4.4.32 2018: PhotoEspaña. 20th Anniversary (PH20)
2.14.2.1 Column “F/J/Other”
8.4.4.14 2018: European Water Polo Championship Barcelona 2018 (WB18)
1.7 Submission of additional forms and documentation
9.8 Submission of prior documentation at the Electronic Office
11.9 Non-resident income tax payers (permanent establishments)
4.2.8 Key 00505 deduction of 30% of the amount of accounting amortization expenses (excluding small companies) (Art. 7 Law 16/2012)
2.13.1 List of administrators
8.4.4.52 2018: 2019 Junior Men's World Handball Championship (BM19)
9.8.3 Standardized document presented by Annex V Order HAP/871/2016 (Art. 16.4 RIS)
11.8.2.1 Filling in keys [00050] to [00056]
8.11 Deduction for reversal of temporary measures (DT 37ª.2 LIS)
11.2.2.7 Leveling reserve converted into quotas (only entities of art. 101 LIS)
4.3.2.6 Non-compliance with requirements
7.1.2 Bonus for income obtained in Ceuta and Melilla (Art.33 LIS)
11.7.2.13 Table “Detailed information on EP or UTE operating abroad and for participation in a collaboration formula similar to UTE" (page 24)
8.4.4.77 2019(****): Lebaniego Way (CL)
4.3.3.12 Income that does not limit the offsetting of taxable bases. Key 00545 Income corresponding to reductions by agreement with unrelated creditors
4.3.3.11 SOCIMI
3.5 Financial statements of mutual guarantee companies
2.6.1.22 Asset entity
2.6.1.21 Securitization funds or assets
2.6.2.16 Other special regimes
2.6.3.8 Entity that is part of a business group (Art. 42 of the Commercial Code)
2.14 List of shares
9.3.3 Section “Pending addition due to unapplied operating profit limit”
4.3.2.5 Incompatibility
11.7.1.3 Taxation of European Economic Interest Groupings
4.2.61 Keys 01022 and 01023 temporary joint venture, adjustments for participating abroad in collaboration formulas similar to UTEs (Art. 45.2 LIS)
2.13.1.2 Column “Code. Provincial”
8.4.3.2 2018: Technological innovation (IT)
2.6.2.3 Regime of shipping entities based on tonnage
10.1.7 Withholdings for concepts other than income from movable capital or urban property leases attributed by entities in the attribution of income
10.1.8 Withholdings and payments on account of shares in Collective Investment Institutions
11.2.2.6 Breakdown of compensation of fees for cooperative losses
8.8 Specific deductions for entities subject to regional regulations
4.2.43 Codes 00347 and 00348 lucrative and corporate transmissions: Application of market value (Art. 17.4 LIS)
11.10.1 Taxation specialties
8.5 Deduction for foreign film productions (Art. 36.2 LIS)
2.6.2.15 SOCIMI exit tax regime
9.4.2 Provisions included in this settlement
4.2.58 Codes 00375 and 00376 economic interest grouping (Chapter II, Title VII LIS)
4.2.65 Keys 00379 and 00380 valuation of assets and rights. special regime for restructuring operations (Chapter VII, Title VII LIS)
8.4.4.71 2018: Automobile Barcelona 2019 (AB19)
4.3.3.2 Breakdown of negative bases: Structure of the breakdown screen
6.5 SOCIMI Code 00562 Full share
9.6.1.4 AID converted into payable credit in the period
2.14.1 B.1. Holdings of the taxpayer in other entities
10.1.1 Obliged to retain and pay into account
8.4.3.9 2018: Expenditures and investments of forestry companies (SF)
4.2.66 Codes 00381 and 00382 mining and hydrocarbons: exhaustion factor (Arts. 91 and 95 LIS)
4.2.15 Keys 00516 and 00551 freedom of amortization without maintaining employment (RDL 13/2010 and DT 13ª.2)
3.4.1 Equivalences page 44
8.4.4.58 2018: Badminton World Tour (BWT)
8.3 Deductions Transitional Provision 24th.1 LIS
2.13 List of administrators. Representative identification
2.6.1.10 Specially protected cooperative
3.5.2 Equivalences page 51
6.3 Newly created entities. Key 00562 Full fee
8.4.4.1 2018: 2018 Mediterranean Games (M18)
8.4.4.78 2019(****): Expo Dubai 2020 (D20)
2.6.2.13 SOCIMI
8.4.1.1 General considerations
9.4.1 Provisions pending integration at the beginning of the period/generated in the same period
2.6.1.8 European Economic Interest Grouping
2.6.3.18 Option of 0.7% of the full share for social purposes (DA 103ª Ley 6/2018)
1.6.3 Declaration to be entered with a request for deferment, installment payment, compensation, recognition of debt or with assets of the Historical Heritage
3.1.2 Profit and loss account
4.2.57 Code 00351 foreign tax on profits from which dividends are paid that are subject to deduction for international double taxation (Art. 32.1 LIS)
4.2.64 Codes 00377 and 00378 venture capital companies and funds and regional industrial development companies (Chapter IV, Title VII LIS)
8.4.4.27 2018: 25th Anniversary of the declaration of Mérida as a World Heritage Site by UNESCO (25M)
11.1.1 Specialties for completing Form 200
2.6.3.10 Early investments - investment reserve in the Canary Islands (Art. 27.11 Law 19/1994)
4 Liquidation (I) and (II)
11.2.1.8 Decreases (negative adjustments)
9.6.1.5 AID pending application in future periods
4.3.3 Key 00547 Compensation of negative tax bases from previous periods
11.7.2.6 Reduced or increased tax base (information model page 24)
11.10.2 Specialties for completing Form 200
2.13.1.1 Column “F/J”
4.2.63 Keys 01275 and 01276 negative tax bases generated within the tax group by the transferred entity and which have been offset (Art. 62.2 LIS)
2.6.1.15 Insurance entity
6.4 Canary Islands Special Zone. Key 00562 Full fee
2.6.1.2 Partially exempt entity
11.3.1.5 Formal obligations
2.6.3.16 Transitional regime option for the reduction of income from certain intangible assets (DT 20th LIS)
4.3.1 Key 00550 Taxable base before the application of the capitalization reserve and compensation of negative tax bases
4.3.2.8 Completion of the itemized amounts (table on page 20a)
7.1.8 Bonuses for shipping companies in the Canary Islands
11.2.1 Determination of the tax base
2.6.1.7 Spanish economic interest grouping or temporary business association
3.1.3 Statement of changes in equity
8.4.4.69 2018: Way of the Cross of Caravaca (CC)
2.6.2.12 Entity under the income attribution regime established abroad with presence in Spanish territory
2.6.3.11 Reduced tax rate for newly created entities (DT 22ª LIS)
4.2.50 Keys 02184 and 02185 exemption on income obtained from the transfer of securities by non-resident entities (Arts. 21.3 LIS)
3.3 Financial statements of insurance entities
11.9.1.2 Income attributable to permanent establishments
8.9.1 Option for exclusion and payment of the limit
8.9.2 Requirements
4.3.2.7 Completion of form 200
4.2.44 Keys 01011 and 01012 related-party transactions: Application of market value (Art. 18 LIS)
7.1.7 Other bonuses
7.1.5 Cooperative society bonuses (Law 20/1990)
8.4.4.70 2018: 25th Anniversary of the Declaration by UNESCO of the Royal Monastery of Santa María de Guadalupe as a World Heritage Site (GPM)
4.2.59 Keys 01320 and 01321 temporary union of companies, adjustments of Art. 45.1 LIS
4.2.51 Keys 02186 and 02187 exemption on income obtained in the cases of Art. 21.3 LIS other than transfers of securities of entities, resident entities
2.6.1.17 Regional industrial development societies
2.14.1.3 Impairment adjustments and changes in fair value
4.2.33 Key 00508 financial expenses arising from debts with group entities (Art. 15 h) LIS)
8.4.2.27 2017: Research and Development (RT)
8.4.2.26 2017: Sum deductions Chap. IV Title. VI Law 43/95 and RDL 4/2004 and LIS (except R + D + i)
4.2.38 Codes 01813 and 01814 tax debt on documented legal acts (ITP and AJD) (Art. 15 m LIS)
2.6.2.9 Special mining regime
4.1.2 Keys 00301 and 00302 corrections for Corporate Tax (Art. 15.b) LIS
9.6.2.3 AID pending application at the beginning of the period/generated in the same period
11.7.1.1 Scope of application
11.3.1.4 Application of the regime
4.2.25 Codes 00337 and 00338 other non-tax deductible provisions (Art. 14 LIS) not affected by Art. 11.12 LIS
8.6.4 Priority patronage activities for the 2018 financial year
4.2.19 Keys 00325 and 00326 adjustments for impairment losses on securities representing participation in capital or equity (Art. 13.2 b) LIS)
8.4.4.30 2018: Fourth Centenary of the Birth of Bartolomé Esteban Murillo (BEM)
11.2.1.7 Increases (positive adjustments)
1.8.3 AEAT Help Services
8.4.2.29 2018(*): Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D+i)
2.7.1 Balance
3.3.1.3 Net worth
4.3 Taxable base
2.8.2 Non-permanent staff
11.9.1.5 Tax period and accrual
4.2.46 Keys 01015 and 01016 effects of accounting valuation other than tax (Art. 20 LIS)
11.6.2 Specialties for completing Form 200
11.9.1.4 Quantification of tax debt
11.2.2.2 Application of the limit of art. 11.12 LIS to the impairment losses of art. 13.1 LIS and provisions and expenses (art. 14.1 and 14.2 LIS)
2.6.2 Applicable regimes
11.5.1.3 Non-application of the special regime
10.2.9 Compensation for conversion of deferred tax assets into a claim against the tax authorities
9.6.2.4 AID applied in the period (for integration of provisions in the settlement)
1.7.2 Documentation prior to filing the declaration
8.6.3 Amount of deduction
11.8.1.2 Joint taxation regime with Navarra
9.6.3.1 Amount of the credit payable
4.2.29 Key 00343 gambling losses (Art. 15 d) LIS)
4.2.36 Keys 01807 and 01811 impairment losses on securities representing equity interests or equity (Art. 15 k) LIS)
1.8.2 Practical Manual
8.4.4.65 2018: Commemoration of the Centenary of the Coronation of Our Lady. Mrs. del Rocio (1919-2019) (CR)
2.6.1.6 Foreign securities holding entity
9.7.3 Credit institutions, insurance companies, collective investment institutions and mutual guarantee companies
3.2.4 Equivalences page 30
8.4.4.73 2019(****): Barcelona Equestrian Challenge (3rd edition) (BE3)
4.2 Detail of the corrections to the result of the profit and loss account (excluding the correction for Corporate Tax)
4.2.47 Code 00370 exemption on dividends or profit shares of resident entities (Arts. 21.1 LIS)
2.6.3.15 Bonus for research staff (RD 475/2014)
4.2.41 Codes 01818 and 01819 operations to increase capital or own funds by offsetting credits (Art. 17.2 LIS)
4.2.30 Code 00339 expenses for donations and gratuities (Art. 15 e) LIS)
4.3.3.9 Breakdown of the tax base of economic interest groups and temporary business associations
2.6.3.9 Obligation to provide information DT 5th RIS
7 Bonuses and deductions for double taxation. Positive adjusted gross share
8.2.1 Breakdown of deduction for reinvestment of extraordinary profits (transitional provision 24ª.7 LIS, art. 42 RDL 4/2004 and art. 36 ter Law 43/95)
4.2.67 Codes 00383 and 00384 hydrocarbons: Amortization of intangible investments and research expenses (Art. 99 LIS)
9.6.2.1 Total amount of AID (art. 130.6 a) LIS) pending application at the beginning of the period
8.4.4.66 2018: Transfer of the Image of Our Lady. Mrs. del Rocío from the Village to the Town of Almonte (TR)
11.2.2.3 Income corresponding to reductions by agreement with unrelated creditors of cooperatives (at the quota level) (DT 8th Law 20/1990)
4.2.52 Keys 02188 and 02189 exemption on income obtained in the cases of Art. 21.3 LIS other than transfers of securities of entities, non-resident entities
8.4.4.7 2018: Women’s Hockey World League Round 3 Events 2015 (WH)
11.3.1.3 Type of tax and rate
4.2.53 Codes 00256 and 00278 exemption from foreign income (Art. 22 LIS)
11.1.1.4 Identification number of the parent entity (in the case of groups consisting only of dependent entities)
8.2.2 Regulation of the deduction for reinvestment of extraordinary profits
8.4.3 Deductions from Chapter IV of Title VI and DT 24ª.3 LIS (except priority patronage programs) of the period
1.5 Save the declaration
11.1.1.5 Calculation of individual and group tax bases
11 Specialties for completing Form 200
2.7.3 Profit and Loss
4.2.42 Code 00371 SICAV: Capital reductions and distribution of the issue premium (Art. 17.6 LIS)
8.4.4.44 2018: 50th anniversary of the Autonomous University of Madrid (50UA)
9.3.1 Section “Limitation on the deductibility of financial expenses. Art. 16 LIS (excluding those referred to in art. 15 g), h) and j) LIS)”
11.9.1.1 Definition of permanent establishment
9.8.5 Identification voucher number for self-assessment of the patrimonial benefit for conversion of assets (DA 13ª LIS)
4.2.71 Codes 00323 and 00324 small companies, losses due to impairment, credits, insolvencies (Art. 104 LIS)
8.4.2.24 2016: Research and Development (RT)
9.6.3.2 Fertilizer
9.7.2 Non-residents with more than one permanent establishment in Spain
2.9.2 NIF of the representative/parent company (included in the tax group)
2.9.3 Identification number of the parent entity (in the case of groups consisting only of dependent entities)
3.3.3 Statement of changes in equity
8.4.2.8 2007: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004
3.4 Financial statements of collective investment institutions
7.2.3 Breakdown of deductions for internal double taxation (DT 23ª.1 LIS)
8.4.1 Deductions with percentage limit on quota: common notes
2.6.1.20 Mutual insurance or social welfare mutual fund
4.2.32 Codes 00341 and 00342 expenses for operations carried out with tax havens (Art. 15 g) LIS)
11.5.2.2 Transmitting entity: NIF and company name (page 23 of form 200)
10.2.6 Payment of R&D&I deductions due to insufficient quota (option article 39.2 LIS)
4.2.16 Keys 00321 and 00322 impairment losses of Art. 13.1 LIS not affected by Art. 11.12 LIS or by DT 33ª.1 LIS
8.4.3.10 2018: Investments in territory. West Africa and advertising and publicity expenses (art. 27 bis Law 19/1994) (TAP)
8.4.4.8 2018: II Centenary of the Museo Nacional del Prado (MP)
11.7.2.3 Net financial expenses not deducted by the entity (information model page 24)
2.6.2.5 Entities subject to regional regulations
3.2.6.3 Row “Other changes in net worth”
8.4.4.47 2018: Preparation programme for Spanish athletes for the Tokyo 2020 Games (T20)
8.4.4.53 2018: Andalucia Valderrama Masters (AVM)
8.4.2.15 2013: Research and Development (RT)
10.2.1 Split payments
10 Withholdings, fractional payments and liquid to be entered or returned
8.4.4.63 2018: Inclusive Sport (IS)
11.7.2.12 List of partners (information model page 24)
8.4.3.6 2018: Deductions for job creation and hiring of unemployed persons with benefits. unemployment (CEM-2)
2.2 Tax period
8.4.4.39 2018: 40th Anniversary of the Almagro International Classical Theatre Festival (TCA)
11.5.2 Specialties for completing Form 200
2.8 Salaried staff
8.4.2.18 2014: Research and Development (RT)
9.6.4.2 Excess positive net quota applied in tax periods from 2008 to 2015 (DT 33ª.4 LIS)
4.2.70 Codes 00313 and 00314 small companies: accelerated amortization (Art. 103 LIS)
8.4.2.20 2015: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D+i)
2.6.2.6 Application of the special regime for mergers, spin-offs, contributions of assets and exchange of securities (Chapter VII, Title VII LIS)
8.4.3.8 2018: Deduction for investment of profits (IB)
8.4.4.19 2018: William Martin's 75th Anniversary; The English Legacy (WM)
4.2.14 Keys 00514 and 00509 freedom of amortization with maintenance of employment (RDL 6/2010 and DT 13ª.2 LIS)
3.2.6.4 Row “Closing balance (current period)”
8.7.3 Summary table of deductions for investments in the Canary Islands
3.4.4 Equivalences pages 47 and 48
8.4.4.24 2018: Madrid Horse Week 17/19 (HW19)
9.6 Table of conversion of deferred tax assets into a claim against the tax authorities (art. 130, DA 13ª and DT 33ª LIS) (page. 20ter)
2.6.2.17 Tax regime for operations involving the contribution of assets to companies for asset management (Law 8/2012)
9.1 Application of results (p. 19)
3.2.5 Equivalences page 31
9.6.1 Deferred tax assets (DTA). DT 33ª and DA 13ª LIS
4.2.28 Code 01815 fines, sanctions and others (Art. 15 c) LIS)
11.3.2.1 Completion of the table for calculating the tax base resulting from the application of the regime
11.3.2.2 Breakdown of the tax base
11.7.1.2 Taxation of Spanish economic interest groups and temporary business associations
11.2.1.3 Charged general expenses
2.6.3.12 Reduced tax rate for newly created entities (Art. 29.1 LIS)
3.1.3.1 Statement of changes in equity. Statement of income and expenses recognized in the year
1.7.1 Documentation to be submitted with the declaration
8.4.4.15 2018: Centenary of the birth of Camilo José Cela (CJC)
8.4.4.48 2018: First Centenary of the Ordesa and Monte Perdido National Park (PO)
11.7.2.5 Taxable base (information model page 24)
11.10 Special regime for entities under the income attribution regime established abroad with a presence in Spanish territory
9.5 Table of reversal of impairment losses on securities representing participation in the capital or equity of entities pending reversal (DT 16ª LIS) (page. 20 bis)
4.2.75 Code 00396 communal forests (Chapter XV, Title VII LIS)
3.2.1 Equivalences pages 27 and 27 bis
4.2.6 Keys 00361 and 00362 other differences in temporary allocation of income and expenses (Art. 11 LIS)
8.2.5 Investment maintenance. Formal deduction requirements
11.8.2 Specialties for completing Form 200
8.4.2.21 2015: Research and Development (RT)
8.4.4.57 2018: Pontevedra 2019 Multisport Triathlon World Championship (TMP)
11.2.1.12 Taxable base
8.4.3.3 2018: Spanish film productions (PC)
8.4.4.54 2018: The transition: 40 years of Freedom of Expression (T)
4.3.3.10 ZEC entities
4.3.3.4. Case of shipping companies under a tonnage-based tax regime
2.13.2 Identification of the representative
4.2.69 Codes 00311 and 00312 small companies: freedom of amortization (Arts. 102 LIS)
11.4 International tax transparency
4.3.2.3 Reduction limit
9.4 Table of provisions for impairment of credits or other assets arising from possible insolvencies of debtors not related to the taxpayer and others of art. 11.12 LIS with the possibility of conversion into demandable credit
3.1.3.2 Statement of changes in equity. Total statement of changes in net worth
4.2.24 Keys 00335 and 00336 expenses and provisions for pensions not affected by Art. 11.12 LIS (Arts. 14.1, 14.6 and 14.8 LIS)
4.2.20 Keys 01518 and 00394 adjustments for impairment of securities representing equity interests or equity (DT 16ª.1 and 2 LIS)
11.7.2.11 Dividends and profit shares distributed from reserves (information model page 24)
11.9.1 Special features of taxation and completion of Form 200
2.3 Exercise and type of exercise
8.4.4.50 2018: 50th Edition of the Barcelona International Jazz Festival (50J)
4.2.4 Keys 00225 and 00226 negative income (Art. 11.9, and 11.10 LIS)
1.6.1 Declaration to be entered without direct debit
4.1 Result of the profit and loss account
4.2.9 Keys 01005 and 01006 amortization of intangible fixed assets (Art. 12.2 LIS) and amortization of DT 13ª.1 LIS
4.2.87 Codes 00409 and 00410 entities under the income attribution regime established abroad with a presence in Spanish territory (Art. 38 TRLIRNR)
6 Full share
6.6 Case Art. 12.2 Law 11/2009 Code 00562 Full share
8.4.4.3 2018: 8th Centenary of the University of Salamanca (US)
4.2.60 Codes 00184 and 00544 temporary joint venture, adjustments for exempt income of UTE operating abroad (Art. 45.2 LIS)
1.1 Introduction
9.6.3 Conversion of deferred tax assets into a claim against the tax authorities
8.4.4.11 2018: Decade Plan for Malaga Innovative Culture 2025 (MCI)
2.7 Account statements
8.2.8 Special reinvestment plans
4.2.84 Codes 00329 and 00330 acquisition of shares of non-resident entities (DT 14ª LIS)
8.4.2.2 2001: Sum deductions Chap. IV Title. VI Law 43/95
11.7.2.9 Basis of deductions to encourage the performance of certain activities (information model page 24)
2.6.2.1 Incentives for small entities (Cap. XI tit. VII LIS)
2.6.3.13 Compensation of negative tax bases for newly created entities (Art. 26.3 LIS)
2.7.2 ECPN
6.2 Cooperatives. Key 00562 Full fee
9.6.4.1 Excess positive net quota pending at the beginning of the period/generated in the same period
8.4.4.22 2018: 4th Edition of the Barcelona World Race (4BWR)
8.4.2.13 2012: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004
8.4.2.31 2018(*): Technological innovation (IT)
2.14.2.3 Column “% stake”
11.2.1.9 Minority due to mandatory allocation to the mandatory reserve fund (art. 16.5 Law 20/1990)
8.10.1 Deduction
11.8.1.1 Joint taxation regime with the Basque Country
4.3.3.5 Key 00552 Taxable base
4.2.11 Keys 00307 and 00308 freedom of amortization of research and development expenses (Art. 12.3.c) LIS)
7.1.3 Bonuses for provision of services (Art. 34 LIS)
10.2.2 Increase due to loss of tax benefits from previous periods
2.6.3.5 Inactive entity
7.1.4 Bonus on income from sales of tangible assets produced in the Canary Islands (Art. 26 Law 19/1994)
8.4.2.4 2003: Sum deductions Chap. IV Title. VI Law 43/95
8.4.2.16 2013: Technological innovation (IT)
8.4.4.55 2018: Barcelona Mobile World Capital (BMWC)
4.2.10 Keys 00305 and 00306 amortization of fixed assets allocated to research and development activities (Art. 12.3.b) LIS)
4.2.55 Codes 00373 and 00374 charitable-social work of savings banks and banking foundations (Art. 24 LIS)
4.2.56 Keys 00340 and 01589 foreign tax borne by the taxpayer, not deductible because it affects income with a deduction for double taxation (Art. 31.2 LIS)
11.4.1.1 International treaties and conventions
2.14.1.1 Data of the investee
1.2 Importing accounting data
2.9.1 Tax group number
11.7.2.8 Bonus basis (information template page 24)
3.1.1.2 Balance: equity and liabilities
8.2.7 Deduction percentages
8.4.2 Deductions from Chapter IV of Title VI and DT 24ª.3 LIS pending application at the beginning of the period
8.4.2.14 2013: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004 (except R&D&I)
8.4.4.36 2018: Lorca, History Classroom (LAH)
4.2.5 Keys 01514 and 00272 adjustments for income derived from operations with reduction or waiting (Art. 11.13 LIS)
4.2.3 Keys 00359 and 00360 reversal of the impairment of the value of assets (Art. 11.6 LIS)
8.4.4.13 2018: Twenty-fifth anniversary of the Thyssen-Bornemisza Museum (MT)
8.4.4.42 2018: 40th Anniversary of the Spanish Constitution (40CE)
8.4.2.12 2011: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004
8.4.4.2 2018: 200th Anniversary of the Teatro Real and the 20th Anniversary of the reopening of the Teatro Real (TR)
2.6.1.3 Variable capital investment company or financial investment fund
1.8.1 Web Societies Help
8.4.4.51 2018: Centenaries of the Royal Site of Covadonga (RSC)
10.1.4 Withholdings for urban property leasing
11.7.2.1 Percentage of imputation of taxable bases and other liquidation concepts (page 24)
11.7.2.2 Result of the profit and loss account (information model page 24)
8.4.4.35 2018: 7th Centenary of the Archive of the Crown of Aragon (ACA)
1.6.2 Declaration to be entered by direct debit
4.2.89 Keys 01027 and 01028 pending eliminations to be incorporated from companies that no longer belong to a group
9.7 Net turnover communication table
2.6.3 Other characters
11.8 Joint taxation regime for the State Administration and the Provincial Councils of the Basque Country and/or the Foral Community of Navarre
9.6.3.3 Compensation
9.6.4.4 Excess positive net quota pending application in future periods
8.2.6 Basis of deduction
1 WEB Societies
11.8.1 Taxation specialties
11.4.2 Specialties for completing Form 200
2 Initial data (pages 1 and 2)
8.4.3.5 2018: Deductions for job creation by hiring people under 30 (CEM-1)
4.3.3.6 Keys 01033 and 01034 Leveling reserve. Breakdown table (p. 18 bis)
10.2.4 Late payment interest
2.6.3.4 Option art. 46.2. LIS
4.2.83 Codes 00510 and 00512 installment transactions (DT 1ª LIS)
6.1 General case. Key 00562 Full fee
8.4.2.3 2002: Sum deductions Chap. IV Title. VI Law 43/95
8.4.2.6 2005: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004
4.2.80 Codes 00403 and 00404 reserve for investments in the Canary Islands (Law 19/1994)
8.4.4.72 2019(****): Women's World Handball Championship 2021 (BF21)
11.05 Mergers, spin-offs, asset contributions, value exchange regime-1689057343842
8.4.4.18 2018: Obesity Prevention. Lighten your life (PO)
2.6 Characters of the declaration
11.4.1.6 Deductions from the full quota
2.6.1.14 Credit institution
8.4.2.23 2016: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D+i)
11.6 SOCIMI special tax regime
3.2.6 Equivalences pages 32 and 33
8.4.2.11 2010: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004
11.5.2.6 Amount of income not included in the declarant's tax base (page 23 of form 200)
4.3.2.2 Requirements
8.4.4.20 2018: Departure of the round the world sailing trip “Alicante 2017” (A17)
2.6.1.4 Real estate investment company or real estate investment fund
9.5.3 Provisions included in this settlement
9.5.4 Provisions pending integration in future periods
8.4.1.2 Completing the breakdown screens
2.6.1 Type of entity
8.11.2 Completion of the itemized amounts (table on page 18a)
2.6.3.14 Options arts. 39.2 and 39.3 LIS
11.4.1.4 Income that is not imputed in the tax base
9.8.1 Documentation submitted by Annex III (Adjustments and deductions)
1.6 Filing the declaration
8.4.4.21 2018: 25th Anniversary of Casa América (CA)
4.2.88 Keys 00411 and 00412 specific corrections of entities subject to regional regulations
4.2.1 Keys 00355 and 00356 change of accounting criteria (Art. 11.3.2º LIS)
7.2.6 Deduction for inter-company double taxation at 5/10%
11.5.2.1 Type of operation (page 23 of model 200)
8.4.4.74 2019(****): Universe Woman II (UMII)
8.4.4.31 2018: Numancia 2017 (N17)
11.3.1.2 Determination of the tax base
8.10.2 Completion of the itemized amounts (table on page 18a)
2.6.1.5 Communities holding communally owned forests
8.4.4.41 2018: Teruel 2017. 800 Years of Lovers (S17)
11.1.1.2 Tax group number (Code 00040)
11.1.1.3 Tax identification number of the representative/parent company (included in the tax group)
11.7.2.4 Capitalization reserve not applied by the entity (information model page 24)
3.4.2 Equivalences page 45
8.4.4.34 2018: XXX Anniversary of the Declaration of Toledo as a World Heritage City (TCPH)
8.4.4.60 2018: Logroño 2021, our 5th Centenary (L21)
9.6.1.2 Positive net share
4.3.2 Key 01032 Capitalization reserve
8.9 Deductions for Research and Development and Technological Innovation (R&D&I) excluded from limit. Option Art. 39.2 LIS
9.6.1.3 AID applied in the period (for integration of provisions in the settlement)
11.2.1.6 Result
3.3.1.2 Passive
2.9 Tax group data
11.4.1.3 Types of income to be included in the tax base
4.2.91 Keys 00417 and 00418 total corrections to the profit and loss account result (excluding IS correction)
7.2.5 Deductions for international double taxation LIS
2.6.3.1 Imputation of positive income in the tax base, art. 100 LIS
2.14.1.4 Additional data of the investee
9.5.2 Provisions pending integration at the beginning of the period
2.6.3.17 Extinction of entity
8.2.3 Transferred assets that give the right to deduction
8.4.4.10 2018: Ibero-American Forum of Cities (FIC)
11.7.2.7 Deduction to avoid double taxation (information model page 24)
4.2.2 Codes 00357 and 00358 installment transactions (Art. 11.4 LIS)
11.2.2.1 Impairment losses under art. 13.1 LIS and provisions and expenses (art. 14.1 and 14.2 LIS) referred to in art. 11.12 LIS (converted into quota)
11.2.1.5 Increases and decreases in assets
11.4.1.2 Entities to which the regime applies
11.1.1.8 Other adjustment keys for model 200 (pages 12 and 13)
11.3.1.1 Scope of application
3.5.3 Equivalences page 52
3.2 Entities subject to the accounting standards of the Bank of Spain
4.2.86 Keys 02129 and 02130 adjustments for the first application of Circular 4/2017 of the Bank of Spain, to Credit Institutions (DT 39 LIS)
2.5 Telephone
2.11 Certification of the Secretary of the Board of Directors, declarant or representative
7.1 Fee bonuses
11.4.2.1 Information regarding the non-resident entity (page 25 of form 200)
8.4.4.62 2018: 8th Centenary of Burgos Cathedral 2021 (CB21)
3.3.1.1 Active
2.12 Declaration of the legal representatives of the entity
11.4.1.5 Tax period in which income is imputed
8.4.4.33 2018: 4th Centenary of the Plaza Mayor in Madrid (PMM)
4.2.85 Keys 00365 and 01026 reinvestment of extraordinary profits (DT 24ªLIS)
8.4.4.79 Other deductions related to support programs for events of exceptional public interest
9.6.2.2 Positive net share
11.4.1 Taxation specialties
11.1.1.7 Failure to complete the drag tables in model 200
2.6.1.1 Non-profit entity under the tax regime Title II Law 49/2002
3.5.4 Equivalences pages 53 and 54
8.4.4.75 2019(****): Delibes Centenary (CD)
4.2.79 Code 00400 cooperatives: mandatory reserve fund (Law 20/1990)
7.2 Deductions for double taxation
2.10 Supplementary declaration
9.6.1.1 Total amount of AID pending application at the beginning of the period (DT 33ª.1 and 6 a) LIS)
2.6.2.8 Special regime for the Canary Islands
2.6.3.2 Parent entity of a tax group
3.2.6.2 “Opening balance” row
3.2.6.1 “Total” Column
4.3.2.4 Insufficient tax base
8.3.1 Breakdown of deduction for investments in new tangible fixed assets
8.4.4.17 2018: 2020 Grassroots Sports Support Plan (P20)
8.4.4 Deductions relating to support programmes for events of exceptional public interest (Art. 27.3 First Law 49/2002)
2.6.2.2 ZEC Entity
11.5.2.5 Value of shares delivered/received (page 23 of form 200)
8.4.2.22 2015: Technological innovation (IT)
3.2.3 Equivalences page 29
2.14.1.2 Data in the declarant's records
8.4 Deductions to encourage certain activities
1.7.3 Other declaration models that must be submitted prior to the Corporate Tax declaration
8.4.4.9 2018: 20th Anniversary of the Reopening of the Gran Teatro del Liceu in Barcelona and the bicentennial of the creation of the Societat d’Shareholders (LB)
2.7.4 Model of IIC accounts
8.4.4.6 2018: Barcelona Equestrian Challenge (BE)
11.7.2 Specialties for completing Form 200
2.14.2 B.2. Participations in the taxpayer by persons or entities
9.6.4 Excess positive net quota (art. 130.1 and DT 33ª.4 LIS)
11.1.1.6 Determination of the tax base and the full rate under the individual taxation regime, to determine the limits applicable to the compensation of negative tax bases and pending deductions, generated by the entities prior to joining the group, applied in the consolidated taxation regime
3 Financial statements of model 200
4.2.45 Codes 01013 and 01014 changes of residence and other operations of article 19 LIS
2.6.2.10 Special hydrocarbon regime
3.2.2 Equivalences page 28
8.4.4.28 2018: 2019 Canoe World Championships (C19)
1.6.4 Declaration with result to be returned
11.1.1.1 Characters of the declaration
11.6.1 Taxation specialties
3.3.1 Balance
10.2 Fractional payments and liquid to be entered or returned
11.7.2.10 Withholdings and payments on account (information model page 24)
9.4.3 Provisions applied for the conversion of deferred tax assets
9.8.4 Identification voucher number of the informative aid declaration Economic and fiscal regime of the Canary Islands
4.2.72 Keys 00317 and 00318 financial leasing: special regime (Art. 106 LIS)
4.2.73 Codes 00385 and 00386 tax regime for entities holding foreign securities (Chapter XIII, Title VII LIS)
8.6.5 Completion of the itemized amounts (table on page 18a)
10.1 Withholdings and payments on account
8.4.2.30 2018(*): Research and Development (RT)
4.3.3.3 Breakdown of negative bases: Detail of the compensation of negative tax bases
8.1 Tax support for investment and other deductions
3.5.1 Equivalences pages 49 and 50
2.6.2.11 Entity dedicated to leasing housing
11.9.1.3 Taxable base
4.1.4 Keys 01230 and 01231 corrections to the accounting result when considering the accounting requirements or qualifications related to the tax group (Art. 62.1 a) LIS) (IE, operations with own shares at the tax group level, hedges, etc.)
8.4.4.29 2018: 250th Anniversary of the 1767 Charter of Population and Foundation of the New Populations of Sierra Morena and Andalusia (250F)
8.11.1 Requirements and amount of the deduction
8.6.1 Requirements
4.2.35 Codes 01009 and 01010 expenses corresponding to operations carried out with related persons or entities (Art. 15 j) LIS)
8.4.4.16 2018: Caravaca de la Cruz 2017. Jubilee Year (CC17)
8.6.2 Basis of deduction
9.5.1 Tax period number
2.6.2.4 Joint taxation between the State and the Provincial Government. Qty. Foral
4.2.21 Keys 00333 and 00334 adjustments for impairment losses on securities representing equity interests or equity (DT 16ª 3 LIS)
8.4.2.25 2016: Technological innovation (IT)
9.6.2.5 AID converted into payable credit in the period
11.5.2.4 Date of corporate agreements (page 23 of form 200)
4.2.39 Keys 00363 and 00364 adjustments for the limitation on deductibility in financial expenses (Art. 16 LIS)
8.4.2.28 2017: Technological innovation (IT)
8.4.4.26 2018: 500th anniversary of the first circumnavigation of the globe by Ferdinand Magellan and Juan Sebastian Elcano (EPVM)
9.3.2 Section “Financial expenses pending deduction”
8.4.2.5 2004: Sum deductions Chap. IV Title. VI Law 43/95
9.1.2 Application
11.3 Regime of shipping entities based on tonnage
5.1 Key 00558 Type of tax
11.7.1 Taxation specialties
8.7.1 Requirements and particularities
11.1 Entities that form part of a group that pays taxes under a fiscal consolidation regime
9.4.4 Pending integration provisions for future periods
9 Completion of information breakdown tables
3.4.3 Equivalences page 46
8.4.2.7 2006: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004
4.2.22 Keys 00327 and 00328 impairment loss on debt securities (Art. 13.2.c) and DT 15ª LIS)
2.6.1.19 Pension Fund Royal Legislative Decree 1/2002, of November 29
8.9.3 Completing the itemized amounts (table on page 19)
9.1.1 Distribution base
4.2.18 Keys 00331 and 00332 impairment losses on tangible fixed assets, real estate investments and intangible fixed assets, including goodwill (Art. 13.2 a) and DT 15 LIS)
4.2.49 Keys 02182 and 02183 exemption on income obtained from the transfer of securities by resident entities (Arts. 21.3 LIS)
4.2.48 Key 02181 exemption on dividends or profit shares of resident entities (Arts. 21.1 LIS)
8.4.3.1 2018: Research and Development (RT)
8 Other deductions. Positive net share
11.2.2.4 Income corresponding to the reversal of cooperative impairments (at quota level) (DT 16ª.8 LIS)
11.2.2.5 Compensation of fees for cooperative losses
11.5.1 Taxation specialties
2.6.1.18 Reciprocal guarantee or reinsurance company
8.4.3.4 2018: Live performances of performing arts and music (EV)
11.3.2 Specialties for completing Form 200
2.6.1.13 Large company
8.04.04.59 2018: New Goals (NM)
2.6.3.3 Entity dependent on tax group
3.3.3.1 Statement of changes in equity. Statement of recognized income and expenses
8.4.4.49 2018: 1st Centenary of the Picos de Europa National Park (PE)
8.4.4.61 2018: Jacobean Holy Year 2021 (J21)
3.3.3.2 Statement of changes in equity. Total statement of changes in net worth
8.7 Deductions for investments in the Canary Islands
3.3.2.1 Non-life insurance technical account
8.4.4.43 2018: 50th anniversary of Sitges-International Fantastic Film Festival of Catalonia (SFIC)
5 Type of tax
2.6.1.12 Permanent establishment
11.2.1.1 Computable income
4.2.26 Code 00368 public subsidies included in the results of the year, not integrable in the tax base (Art. 14.8 LIS)
10.1.5 Withholdings on capital gains attributed by entities in the attribution of income
8.4.4.37 2018: Reading Promotion Plan (2017-2020) (PFL)
8.4.4.45 2018: Hernandian Year 2017 (AH17)
4.3.3.7 Key 01330 Taxable base after the leveling reserve
4.2.12 Keys 01003 and 01004 freedom of depreciation of new tangible fixed assets (Art. 12.3.e) LIS)
4.2.13 Keys 00309 and 00310 other assumptions of freedom of amortization (Art. 12.3 a) and d) LIS)
4.3.3.8 Keys 00553 and 00554 Breakdown of the tax base of cooperative societies
7.2.4 Breakdown of deductions for international double taxation RDLeg. 4/2004
10.1.11 Fiscal year quota to be paid or returned
10.2.5 Amount of income or refund made from the original declaration
11.2.1.4 Education and Promotion Fund Expenses
8.4.4.40 2018: 75th Anniversary of the Diplomatic School (ED)
8.4.4.12 2018: 2017 Sierra Nevada FIS Freestyle and Snowboard World Championships (SN17)
11.5.1.1 Operations to which the special regime applies
9.6.2.6 AID pending application in future periods
2.6.1.11 Other cooperatives
9.6.4.3 Excess positive net quota applied in tax periods starting from 2016 (art. 130.1 paragraph 2 LIS)
11.2.1.13 Breakdown of the tax base
11.5.2.3 Acquiring entity: NIF and company name (page 23 of form 200)
11.9.1.6 Filing the declaration
10.2.3 Increase due to non-compliance with the requirements demanded of SOCIMIs
4.2.40 Keys 00345 and 00346 accounting revaluations (Art. 17.1 LIS)
3.3.3.3 Statement of changes in equity. Statement of Changes in Equity (Cont.)
10.1.6 Withholdings on urban property leases attributed by entities in the attribution of income
8.4.4.38 2018: 2020 Plan to Support New Film Creators and the Conservation and Dissemination of the History of Spanish Cinema (NCC)
2.8.1 Permanent staff
4.3.2.1 Scope of application
8.2.4 Deadline for reinvestment
2.6.2.7 Special regimes of regional regulations
4.2.37 Keys 01808 and 01812 decrease in value caused by fair value criteria (Art. 15 l) LIS)
4.2.90 Keys 00413 and 00414 other corrections to the profit and loss account result
10.2.7 Payment of R&D&I deductions for foreign film productions (option article 39.3 LIS)
4.1.3 Key 00501 result of the profit and loss account before corporate tax
4.2.34 Key 01817 expenses arising from the termination of the employment or commercial relationship (Art. 15 i) LIS)
1.8 Help with completing the declaration
7.2.1 Breakdown of double taxation deductions
7.2.2 Breakdown of deductions for internal double taxation RDLeg. 4/2004
4.1.1 (Key [00500])
8.4.4.23 2018: World Roller Games Barcelona 2019 (RG19)
8.7.2 Types of deductions for investments made in the Canary Islands
3.1 General regime
11.3.1 Taxation specialties
3.1.3.3 Statement of changes in equity. Statement of Changes in Equity (Cont.)
3.1.1 Balance
4.2.17 Keys 00415 and 00211 impairment losses of Art. 13.1 LIS and provisions and expenses (Arts. 14.1 and 14.2 LIS) referred to in Art. 11.12 LIS and DT 33ª.1 LIS
8.10 Deduction for reversal of temporary measures (DT 37ª.1 LIS)
2.4 CNAE (2009) main activity
11.2.2 Determination of the full quota
4.2.23 Keys 00416 and 00543 application of the limit of Art. 11.12 LIS to the impairment losses of Art. 13.1 LIS and provisions and expenses (Art. 14.1) and 14.2) of the LIS)
10.2.8 Credit for conversion of deferred tax assets into a claim against the tax authorities
2.6.3.6 Negative or zero tax base
9.6.2 Deferred tax assets (DTA). Art. 130 LIS
4.2.54 Keys 01822 and 00372 reduction of income from certain intangible assets (Art. 23 and DT 20ª LIS)
1.4 Validation and preview of the declaration
2.6.3.7 Transfer of assets in arts. 27.2.d) and 77.1 LIS
5.2 Current tax rates
2.14.2.2 Column “Province/Country Code”
8.4.4.64 2018: Spain, Capital of Young Talent (E)
1.3 Identification of persons and entities
8.4.2.17 2014: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004 (except R&D)
8.4.3.7 2018: Deduction for job creation for workers with disabilities (CE)
2.1 Identification
4.2.27 Key 01002 non-deductible expenses because they are considered remuneration of own funds (Art. 15 a) LIS)
4.2.68 Keys 00387 and 00388 international tax transparency
8.4.4.25 2018: The World Challenge League (LWCH)
8.4.4.56 2018: Ceuta and the Legion, 100 years of union (CL)
4.3.3.1 Amount to be compensated
9.7.1 Groups of Companies, within the meaning of Article 42 of the Commercial Code (including in the case of credit institutions and insurance companies)
4.2.31 Code 01816 expenses for actions contrary to the legal system (Art. 15 f) LIS)
6.7 Increase for non-compliance with leveling reserve (art. 105.6 LIS)
8.4.2.1 2000: Sum deductions Chap. IV Title. VI Law 43/95
8.4.2.9 2008: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004
8.4.4.46 2018: Milliarium Montserrat Decade Plan 1025-2025 (PDMM)

1 WEB Societies
2 Initial data (pages 1 and 2)
3 Financial statements of model 200
4 Liquidation (I) and (II)
5 Type of tax
1. 5.1 Key 00558 Type of tax
2. 5.2 Current tax rates
6 Full share
7 Bonuses and deductions for double taxation. Positive adjusted gross share
1. 7.1 Fee bonuses
2. 7.2 Deductions for double taxation
8 Other deductions. Positive net share
9 Completion of information breakdown tables
10 Withholdings, fractional payments and liquid to be entered or returned
1. 10.1 Withholdings and payments on account
2. 10.2 Fractional payments and liquid to be entered or returned
11 Specialties for completing Form 200

Form 200. Corporate Income Tax Declaration 2018

Corporate Tax Cover 2018

1 WEB Societies
2 Initial data (pages 1 and 2)
3 Financial statements of model 200
4 Liquidation (I) and (II)
5 Type of tax
6 Full share
7 Bonuses and deductions for double taxation. Positive adjusted gross share
8 Other deductions. Positive net share
9 Completion of information breakdown tables
10 Withholdings, fractional payments and liquid to be entered or returned
11 Specialties for completing Form 200

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Updated webpage: 10/23/2023