4.3.2.7 Completion of form 200

Taxpayers must enter in code [01032] "Capitalization reserve" on page 13 of form 200 the amount of the reduction in the tax base to which they are entitled in the tax period subject to declaration, due to the application of the capitalization reserve. This amount will be the result of completing the breakdown table "Capitalisation reserve" on page 20 bis of form 200 (see next section).

Companies that are part of a group that pays taxes under the fiscal consolidation regime and have marked the codes [00009] or [00010] must directly complete the code [01032], without performing the breakdown in the Capitalization Reserve table on page 20bis of form 200.

On the other hand, as provided for in number 2 of article 43.1.b) of the LIS , economic interest groups may impute to their partners the capitalization reserve that they have not applied in the tax period. In this case, the partners must include in the key [01032] the amount corresponding to the capitalization reserve that has been allocated to them. This same assumption is also applicable in the case of temporary joint ventures.