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Form 200. Corporate Income Tax Declaration 2018

9.4.1 Provisions pending integration at the beginning of the period/generated in the period itself

In this block there are 2 columns:

  • In the column "That have not met tax deductibility conditions" , the amounts related to those expenses referred to in article 11.12 of the LIS will be entered. ##2##that were not tax deductible in the tax period in which they were recorded and that, therefore, generated deferred tax assets, according to the following:

    • In the codes [01473], [01477], [01485], [01491] and [01991], the amount of the provisions referred to in article 11.12 of the LIS generated in the years 2007 and previous years, 2008, will be entered. to 2015, 2016, 2017 and 2018, respectively, which are pending integration into the tax base in the tax period subject to declaration and which do not meet the tax deductibility conditions in said tax period.

    • The total of the amounts entered in said column will be recorded in the key [01494].

  • In the column "That have met tax deductibility conditions but not integrated by application of the limit" , the amounts related to those expenses referred to in article 11.12 of the LIS that were not tax deductible in the tax period in which they were recorded, so they generated deferred tax assets, and in the tax period subject to declaration they become tax deductible, according to the following:

    • In the codes [01408], [01478], [01486] and [01747], the amount of the provisions referred to in article 11.12 of the LIS generated in the years 2007 and previous years, 2008 to 2015, 2016 will be entered. and 2017, respectively, which are pending to be integrated into the tax base in the tax period subject to declaration and which, fulfilling the deductibility conditions in said period, cannot be integrated due to the application of the limit established in article 11.12 of the LIS.

    • The total of the amounts entered in said column will be recorded in the key [01495].