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Form 200. Corporate Income Tax Declaration 2018

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

Removals by agreement with unrelated creditors

Article 26.1 establishes in its third paragraph that the limitation on the compensation of negative tax bases established in said provision will not apply to the amount of income corresponding to write-offs or waits resulting from an agreement with the taxpayer's creditors. The negative tax bases that are subject to compensation with said income will not be taken into consideration with respect to the amount of 1 million euros referred to in said article in its second paragraph.

Therefore, entities must enter in this key [00545] the amount corresponding to the income referred to in the previous section.

The amount entered in this key [00545] will be taken into account to determine the amount of key [00547] that will be affected by the application of the corresponding limitation established for the compensation of negative tax bases.