9.3.3 Section “Pending addition due to operating profit limit not applied”

The amounts to be entered in this section on page 20 of form 200 will be those that in each and every case correspond to the difference between the limit established in section 1 of article 16 of the LIS and the net financial expenses, referred to in section 2 of that article and in accordance with the provisions of this last section.

For each of the respective columns and for each row relating to the generation exercise, the reporting entity must enter, where appropriate, each of the corresponding amounts.

In column «Amount generated. Pending application at the beginning of the period» , the entity will record:

In the code [00503] corresponding to 2013, the amount generated in 2013 and pending application at the beginning of the tax period being declared.
In the code [00273] corresponding to 2014, the amount generated in 2014 and pending application at the beginning of the tax period being declared.
In the code [00955] corresponding to 2015, the amount generated in 2015 and pending application at the beginning of the tax period being declared.
In the key [01217] corresponding to 2016, the amount generated in 2016 and pending application at the beginning of the tax period being declared.
In the code [01467] corresponding to 2017, the amount generated in 2017 and pending application at the beginning of the tax period being declared.
In the code [01741] corresponding to 2018(*), the amount generated in another tax period starting in 2018, but less than 12 months and prior to the one declared, which is pending application at the beginning of the tax period being declared.
In the key [01982] corresponding to 2018(**), the amount generated in the tax period being declared.

Regarding column “Applied in this settlement” :

In the key [00522] corresponding to 2013, the part of the amount entered in the key of the preceding column, for that same year, 2013, that applies in the tax period object of declaration must be included.
In the key [00274] corresponding to 2014, the part of the amount entered in the key of the preceding column, for that same year, 2014, that applies in the tax period object of declaration must be included.
In the key [00956] corresponding to 2015, the part of the amount entered in the key of the preceding column, for that same year 2015, that is applied in the tax period object of declaration must be included.
In the code [01218] corresponding to 2016, the part of the amount entered in the box in the preceding column, from that same year 2016, that is applied in the tax period object of declaration must be included.
In the code [01468] corresponding to 2017, the part of the amount entered in the box in the preceding column, from that same year 2017, that is applied in the tax period object of declaration must be included.
In the code [01472] corresponding to 2018(*), the part of the amount entered in the box in the preceding column, from that same year 2018(*), that applies in the tax period object of declaration must be included.
In the code [01983] corresponding to 2018(**), the amount that is applied in the tax period being declared must be included.

Regarding column “Pending application in future periods” :

In the key [00537] corresponding to 2014, the positive difference of the amounts of the two keys in the preceding columns corresponding to 2014 must be entered.
In the key [00957] corresponding to 2015, the positive difference of the amounts of the two keys in the preceding columns corresponding to 2015 must be entered.
In the code [01219] corresponding to 2016, the positive difference of the amounts in the two boxes in the preceding columns corresponding to 2016 must be entered.
In the code [01469] corresponding to 2017, the positive difference of the amounts in the two boxes in the preceding columns corresponding to 2017 must be entered.
When completing the code [01743] corresponding to 2018(*), the part of the amount included in the code of that same row and belonging to the column "Pending application at the beginning of the period" that is not applied in the tax period being declared and remains pending application in future periods.
In the code [01984] corresponding to 2018(**) the amount that, of the amount generated in the tax period object of declaration and due to not being applied in it, remains pending to be applied in future periods, must be entered.

In any case, this table should only be completed when excess operating profit limits from previous years are applied in the year or when an amount must appear in the column that includes the excesses over the operating profit limit pending application. in future periods.

Finally, in the "Total" row the respective totals relating to each of the three columns referred to will be collected.