11.2.1.11 Depletion factor

The reduction due to depletion factor corresponding to the amounts allocated by those cooperative societies that carry out activities for which they can benefit from the mining tax regime or the tax regime will be entered, with a negative sign, in the codes [C11] and [E11]. of the research and exploitation of hydrocarbons, depending on whether they correspond to cooperative or extra-cooperative results, respectively.

In addition, the amounts that must be integrated into the tax base due to the occurrence of any of the assumptions established in articles 94 and 97 of the LIS , depending on whether it corresponds to one or another type of results.

Thus, the keys [C11] and [E11] will have a correlation with the keys [00382] and [00381] that appear on page 13 of model 200, in such a way that the key [C11] can be completed by transferring, with a negative sign, the amount entered in the key [00382] and, with a positive sign, the amount entered in the key [00381], which correspond to the cooperative results, and the key [E11] can be completed by transferring, with a negative sign, the amount entered in the code [00382] and, with a positive sign, the one recorded in code [00381], which correspond to the extra-cooperative results.