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Form 200. Corporate Income Tax Declaration 2018

11.3.2.2 Breakdown of the tax base

For the calculation of the tax base before the capitalization reserve and the compensation of negative tax bases (key [00550]), the entities that pay taxes according to the Special tax regime for shipping entities based on the tonnage established in Chapter XVI of Title VII of the LIS , they must transfer the sum of the following codes to said code [00550]:

  • In code [00578] "Tax base for activities or income that is taxed under the general regime" on page 13 of model 200, the part of the tax base that corresponds to activities not subject to the special regime.

    Its determination will be made by applying the general tax regime, taking into account exclusively the income from them.

    To do this, these entities must carry out the following operation:

    [00578] = [00501] + [00417] - [00418]

    For these purposes, it is worth highlighting that to previously obtain the amounts corresponding to keys [00417] and [00418] “Total corrections to the result of the profit and loss account” on page 13 of model 200, the entities must have computed the respective amounts of the items of increases and decreases that are applicable and, in any case, the amount of the keys [00397] or [00398] «Regime of shipping entities based on tonnage (chapter XVI of title VII LIS)» ).

    The amount obtained for the key [00578] must be included in said key in any case, even if the result is equal to zero or negative and, in the latter case, preceded by the minus sign (-).

    If the amount of key [00578] is negative, this sum will not be made, transferring the amount of key [00579] to key [00550].

  • The part of the tax base that corresponds to the exploitation will be recorded in code [00579] "Tax base derived from the application of the special regime" on page 13 of form 200, ownership and, where appropriate, technical and crew management, of the vessels covered by the special regime.

    The specific section that appears on page 21 of form 200 must first be completed.