4.3.3 Code 00547 Compensation of negative tax bases from previous periods

Only in the event that the amount of key [00550] is positive and different from zero, taxpayers (except cooperatives) will be able to offset the negative tax bases from previous periods, entering in key [00547], as a decrease in the amount. of the key [00550], the amount of the same that they decide to offset in this declaration.

1. 4.3.3.1 Amount to be compensated
2. 4.3.3.2 Breakdown of negative bases: Breakdown Screen Structure
3. 4.3.3.3 Breakdown of negative bases: Detail of the compensation of negative tax bases
4. 4.3.3.4. Case of shipping entities under a tax regime based on tonnage
5. 4.3.3.5 Code 00552 Tax base
6. 4.3.3.6 Codes 01033 and 01034 Leveling reserve. Breakdown table (Page. 18 bis)
7. 4.3.3.7 Code 01330 Tax base after equalization reserve
8. 4.3.3.8 Codes 00553 and 00554 Disaggregation of the tax base of cooperative societies
9. 4.3.3.9 Disaggregation of the tax base of economic interest groups and temporary business unions
10. 4.3.3.10 ZEC Entities
11. 4.3.3.11 SOCIMI
12. 4.3.3.12 Income that does not limit the compensation of tax bases. Code 00545 Income corresponding to write-offs by agreement with unrelated creditors
13. 4.03.03.13 Income does not limit tax base compensation. Key 01509