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Form 200. Corporate Income Tax Declaration 2018

4.3.2.8 Completion of the itemized amounts (table on page 20 bis)

Taxpayers who apply the capitalization reserve must complete this table as detailed below:

  • In the column "Right to reduce the BI generated in the period/pending application at the beginning of the period" in the keys [01134] and [01470] the amounts that generated the right to reduce the tax base in 2016 and 2017, respectively, and in code [01985] the amounts that generate the right to reduce the tax base in 2018 will be entered. The "2018*" row must only be completed in cases where the entity has capitalization reserves allocated in another tax period starting in 2018, but less than 12 months and prior to the declared year.

  • In the "BI reduction applied" column, the amounts that generated the right to reduce the tax base in 2016, 2017 and 2018, respectively, that will be applied in the period subject to declaration. The total amount of the "BI reduction applied" column, which is included in key [01032], will be transferred to key [01032] on page 13 of form 200.

  • In the column "BI reduction pending application in future periods" in the codes [01472] and [01986], the amounts with the right to reduce the tax base generated in 2017 and 2018, respectively, which due to base insufficiency remain pending, will be entered. to apply for future tax periods. The key of this column relating to the amounts that generated the right to reduce the tax base in 2016 is blocked as of 2018, since according to the provisions of article 25.1 of the LIS , In the event of insufficient tax base to apply the reduction, the pending amounts can be applied in the tax periods ending in the 2 years immediately following the end of the tax period in which the right to the reduction was generated. Therefore, the amounts that generated the right to reduce the tax base in 2016 cannot be pending application for future periods.

  • Key [01140] will contain the amount of the capitalization reserve that has been allocated during the year.