Skip to main content
Form 200. Corporate Income Tax Declaration 2018

9.1.2 Application

In the “Application” subsection, the boxes corresponding to the keys [00654], [01270], [01271], [01522] and the keys [00655] to [00665] will be used according to the characteristics of each reporting entity. :

  • For reporting entities in general, key [01270] for "Capitalization reserve", key [01271] for "Equalization reserve" and key [01522] for "Other reserves" will be completed, the sum of which will be included in the key [00654] "To reserves", as well as the key [00656] "To dividends", the key [00664] "To carryover and others" and the key [00665] "To compensation of losses from previous years".

  • For the rest of the reporting entities, completing the different boxes will depend on the specific regimes of each of them:

    • Co-operative Companies will fill in:

      • The key [00655] to record the interests that constitute remuneration for contributions to the share capital.

      • The key [00659] for the allocation to the Mandatory Reserve Fund and, likewise, for the allocation to the Education and Promotion Fund; but for the latter only for that provision that is made on a voluntary basis and in accordance with the provisions of Order EHA /3360/2010, of December 21.

      • The key [00660] to record cooperative returns.

    • The Savings Banks will complete the code [00658] to submit the allocation to the Welfare Projects.

    • The Collective Investment Institutions will complete the code [00662] to register the allocation to their participants.

Entities that enter a negative amount [with a minus sign (-)] in code [00500] on page 8 of form 200 must only complete this section if reserves apply.

Finally, the total amounts corresponding to the subsections "Base of distribution" and "Application" will be recorded in the codes [00653] and [00666], respectively. In any case, the total amounts of the keys [00653] and [00666] must match.