Chapter 5. Settlement of Corporation Tax: Calculation of the taxable base

The taxpayer calculates the taxable income to be declared for corporate income tax by filling in pages 12 and 13 of form 200.

In relation to the determination of the tax base of taxpayers who apply any of the special tax regimes regulated in Title VII of the LIS, the explanations contained in this Chapter must be complemented with what is stated in this regard in Chapter 9 “Special tax regimes (I)” and in Chapter 10 “Special tax regimes (II)” of this Practical Manual.

Likewise, taxpayers who apply the special regime for cooperatives or the tax regime of the Canary Islands, to determine their tax base, must take into account the specialties set out in Chapter 11 "Tax regime for cooperatives". cooperatives” and in Chapter 12 “Fiscal regime of the Canary Islands” of this Practical Manual.

1. Taxable base: general questions
2. Result of the net gains and losses account (box 00500)
3. Result of the net gains and losses account before Corporation Tax (box 00501)
4. Taxable base before capitalisation reserve and offsetting tax losses (box 00550)
5. Taxable base after capitalisation reserve and offsetting tax losses (box 00552)
6. Tax base after the levelling reserve (box 01330)