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Form 200. Corporate Income Tax Declaration 2018

4.3.3.2 Breakdown of negative bases: Breakdown Screen Structure

In the column " pending application at the beginning of the period ", the amount of the negative tax bases that were pending compensation at the beginning of the tax period will be reflected, indicating the year in which they were they had generated.

In the column " applied in this settlement ", the amount of the negative tax bases that are offset in this tax period will be reflected, according to the year in which they were generated.

In the column " pending application in future periods ", the completion form will reflect the amount of the negative tax bases that remain pending to be offset in future periods. The amount of the tax base that, if applicable, may have been generated in the tax period being declared is not included.

The row "Base compensation for 2018(*)" must only be completed if the reporting entity has negative tax bases for another tax period that also began in 2018 but is less than 12 months and prior to the tax period that is the subject of the declaration.

In the case of entities whose tax period does not correspond to the calendar year or that have a split tax period, the negative tax bases from previous periods pending compensation must be included as originating from the year in which the fiscal year began.