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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 column "pending application at the beginning of the period", the amount of the negative contributions 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 tax that, if applicable, may have been generated in the tax period being declared is not included.

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

In the column "pending application in future periods", Web Companies will reflect the amount of the negative installments that remain pending compensation in future periods.

The limit field available in "Applied in this settlement" shows the limit available at any time for the compensation of negative installments from previous periods. 

Detail of compensation for cooperative losses

Cooperative societies that, at the beginning of the tax period being declared, have pending compensation of full negative contributions from previous tax periods, must detail for each year from which said contributions come, the amount pending compensation at the beginning of the tax period, the amount applied in the settlement, as well as the amount related to the balance pending application for future tax periods.

The row "Compensation of quota year 2018 (*)" must only be completed in the event that the cooperative society has negative full quotas pending compensation generated in another tax period that began in 2018, but less than 12 months and prior to the declared year.

Regarding the time limit for the compensation of negative contributions, the negative full amounts may be offset with the positive full amounts of the following tax periods without any time limit. However, for 2015 and 2016 there is a quantitative compensation limit, established in the eighth transitional provision of Law 20/1990.

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