11.2.1.11 Exhaustion factor

The reduction by depletion factor corresponding to the amounts allocated by those cooperative societies that carry out activities for which they may be eligible for the mining tax regime or the hydrocarbon research and exploitation tax regime, depending on whether it corresponds to cooperative or extra-cooperative results, respectively, will be recorded with a negative sign in keys [C11] and [E11].

In addition, the amounts that must be included in the tax base due to the occurrence of any of the assumptions established in articles 94 and 97 of the LIS will be recorded with a positive sign in keys [C11] and [E11], as an increase in the accounting result, depending on whether it corresponds to one or another type of results.

Thus, keys [C11] and [E11] will correlate with keys [00382] and [00381] appearing on page 13 of form 200, such that key [C11] can be completed by transferring, with a negative sign, the amount entered in key [00382] and, with a positive sign, the amount entered in key [00381], which correspond to the cooperative results, and key [E11] can be completed by transferring, with a negative sign, the amount entered in key [00382] and, with a positive sign, the amount entered in key [00381], which correspond to the non-cooperative results.