4.2.66 Codes 00381 and 00382 mining and hydrocarbons: exhaustion factor (Arts. 91 and 95 LIS)

The amount of the amounts allocated to the provision of the depletion factor by those taxpayers who carry out activities for which they can benefit from the tax regime will be entered in code [00382], as a decrease in the result of the profit and loss account. of mining or the tax regime for the research and exploitation of hydrocarbons, in accordance with the provisions of articles 91 and 95 of the LIS , of chapters VIII and IX of title VII of said law.

The amounts that at the time reduced the tax base due to exhaustion factor and that due to non-compliance with the requirements in accordance with the provisions of articles 94 and 97 of the Law of the Corporate Tax, must be integrated into the tax base in the year being declared.

In the case of cooperative societies, the content of the code [00381] must be transferred with a positive sign to the codes [C11] and/or [E11] that appear on page 22 of model 200, depending on the cooperative or extra-cooperative nature of the company. correction to the accounting result. With the same criteria, the content of the key [00382] must be transferred to the aforementioned keys, in this case with a negative sign, as it is a decrease in the result of the profit and loss account.