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Form 200. Corporate Income Tax Declaration 2018

9.4.4 Pending integration provisions for future periods

Within the block “Provisions pending integration future periods”, we distinguish two columns:

  • In column "That have not met the conditions for tax deductibility" , the amounts relating 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 and therefore generated deferred tax assets will be recorded, which in the tax period subject to declaration, remain pending integration into the tax base of future periods, according to the following:

    • In keys [01476], [01483], [01489], [01493] and [01993], the amount of those provisions referred to in article 11.12 of the LIS generated in the years 2007 and previous, 2008 to 2015, 2016, 2017 and 2018, respectively, which remain pending integration into the tax base of future periods, as referred to in the previous section, will be recorded.

    • The total amounts recorded in that column will be recorded in key [01498].

  • In column "That have met the conditions for tax deductibility but have not been integrated by application of the limit" , the amounts relating to those expenses referred to in article 11.12 of the LIS that are deductible in the tax period subject to declaration will be recorded, but cannot be integrated into the tax base of said period by application of the limit established in article 11.12 of the LIS, and therefore remain pending integration in future tax periods:

    • In keys [01409], [01484], [01490] and [01749] the amount of those provisions referred to in article 11.12 of the LIS generated in the years 2007 and previous, 2008 to 2015, 2016 and 2017, respectively, which remain pending integration into the tax base of future periods, as referred to in the previous section, will be recorded.

    • The total amounts recorded in that column will be recorded in key [01499].

Things to keep in mind :

The amounts will be recorded at the base level, except in the case of cooperative societies, where the amounts will refer to the quota.

The keys corresponding to the row "2018(*)" should only be completed if the entity has pending allocations to be integrated corresponding to a tax period that began in 2018, prior to the one now being declared.