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Form 200. Corporate Income Tax Declaration 2019

2.3 Exercise and type of exercise

These fields are filled in automatically based on the data relating to the start and end dates of the tax period that is the subject of the declaration. To complete the data referring to the fiscal year, the completion form includes the digits of the year of the beginning of the fiscal year in the first four positions. In the fifth position, the number 1, 2 or 3 will be automatically reflected according to the following detail:

  • 1 : Number 1 will be automatically entered for the 12-month financial year that coincides with the calendar year.

  • 2 : The number 2 will be automatically entered for the 12-month financial year that does not coincide with the calendar year.

  • 3 : Number 3 will be automatically entered for the financial year lasting less than 12 months.