4.3.3.5 Code 00552 Tax base

When, as indicated in relation to key [00547], negative tax bases from previous tax periods are offset, to obtain the tax base the following operation will be carried out:

[00552] = [00550] - [01032] - [00547]

(In the case of shipping entities under a tax regime based on tonnage, with the particularities indicated above in relation to code 00547 for said entities).

And the result obtained from it, which is recorded in the key [00552], cannot be negative. If this result is zero, the figure zero ("0") will be entered in the key [00552] and the same procedure as indicated in the following paragraph for the case of zero amount of key [00552].

In the event that negative tax bases from previous tax periods are not offset (zero figure recorded in key [00547]) or capitalization reserve [01032], the amount of key [00550] will be transferred to key [00552] . In the event that this amount is zero or negative, in which, respectively, zero ("0") and the amount preceded by the minus sign (-) will be entered in both said key [00550] and [00552], You must enter a "zero" in the codes [00562], [00582] and [00592], going directly to completing the codes [01085] and subsequent ones, if applicable.

If the tax base for the tax period is negative (key [00552]), its amount may be offset with positive income from subsequent tax periods.

Cooperative societies will not obtain the amount corresponding to key [00552] in the general manner indicated above but will transfer, with their sign, positive (+) or negative (-), the amount from key [00550] to key [ 00552].

Economic interest groups and temporary joint ventures of companies in their corresponding special regimes will obtain the amount of this key and will operate in relation to it in accordance with their specificities.

Entities that apply the tax regime for exiting the special tax regime SOCIMI (art. 12.2 Law 11/2009) must take into account what is indicated for them below in relation to the key [00562], full fee.