4.3.3.2 Breakdown of negative bases: Structure of the breakdown screen

In the column " pending application at the beginning of 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 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 negative tax bases that remain to be offset in future periods. The amount of the tax base that, where applicable, may have been generated in the tax period subject to declaration is not included.

The row “2018 base compensation (*)” should only be completed if the reporting entity has negative tax bases for another tax period also starting in 2018 but 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 which have a split tax period, the negative tax bases from previous periods pending compensation must be included as coming from the year in which the fiscal year began.