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Form 200. Corporate Income Tax Declaration 2018

11.2.2.6 Breakdown of compensation of fees for cooperative losses

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In the "pending application at the beginning of the period" column, the amount of the negative quotas that were pending compensation at the beginning of the period will be reflected, indicating the year in which they were generated. The amount of the negative quota that may have been generated in the tax period subject to declaration is not included.

In the "applied in this settlement" column, the amount of the negative quotas that are offset in this period will be reflected, according to the year in which they were generated.

In the "pending application in future periods" column, Sociedades Web will reflect the amount of negative quotas that remain to be offset in future periods.

The limit field available in "Applied in this settlement" shows the limit available at any given time for offsetting negative quotas from previous periods. 

Details of compensation for cooperative losses

Cooperative societies that, at the beginning of the tax period to be declared, have negative integral quotas pending offset from previous tax periods, must detail for each year from which said quotas come, the amount pending offset at the beginning of the tax period, the amount applied in the liquidation, as well as the amount related to the balance pending application for future tax periods.

The row “Compensation of quota for the year 2018(*)” should only be completed if the cooperative society has negative total quotas pending compensation generated in another tax period starting in 2018, but less than 12 months and prior to the declared fiscal year.

As regards the time limit for offsetting negative quotas, negative integral quotas may be offset against positive integral quotas from the following tax periods without any time limit. However, for 2015 and 2016 there is a quantitative limit on compensation, established in the eighth transitional provision of Law 20/1990.

The total amount in the "applied in this settlement" column may not, under any circumstances, exceed the positive amount reflected in the field corresponding to the previous full payment.