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Form 200. Corporate Income Tax Declaration 2018

8.3.1 Breakdown of deduction for investments in new tangible fixed assets

Taxpayers who apply this deduction must complete this table as detailed below:

  • Column "Joint limit" refers to the joint percentage that must operate on the net quota (key [00582] "Positive adjusted total quota" on page 14 of form 200), to determine the maximum deduction amount applicable in the tax period subject to declaration.

  • In column "Pending/generated deduction" the amounts of the deduction generated both in the current tax period (2018) and in a period prior to the current one (2013 to 2017) will be recorded in the corresponding codes, and which are pending application at the beginning of the tax period that is the subject of the declaration.

  • In column "Applied in this settlement" the part (or all, if applicable) of the amounts recorded in the previous column "Deduction generated" relating to the deduction will be recorded, which are applied in the settlement corresponding to the period subject to settlement.

  • In column "Pending application in future periods" the positive difference between the amount of deductions pending at the beginning of the tax period or generated in said period in column "Pending/generated deduction" and the amount of deductions applied in the settlement of the tax period subject to declaration in column "Applied in this settlement" . This amount will remain pending application in future tax periods, unless the tax period being declared is the last one in which the corresponding deduction can be applied, in which case the outstanding deduction balance would be lost.