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Form 200. Corporate Income Tax Declaration 2019

4.2.63 Keys 01275 and 01276 negative tax bases generated within the tax group by the transferred entity and which have been offset (Article 62.2 LIS)

Section 2 of article 62 of the LIS establishes that the amount of negative income derived from the transfer of the participation of an entity of the tax group that ceases to be part of it will be reduced by the part of that which corresponds to negative tax bases generated within the tax group by the transferred entity and that have been offset in it.

Thus, according to the provisions of said article 62.2 of the LIS, said negative income to the extent that it corresponds to negative tax bases generated by the transferred entity during the time of belonging to said tax group and that have been subject to compensation by the tax group itself, may not be subject to integration again in the tax group, in such a way that the negative income will be reduced by the amount of said negative tax bases.

On the other hand, if as a consequence of the transfer of the participation in that entity, a negative income is generated that corresponds to negative tax bases of said entity not compensated within the tax group, that negative income will be subject to integration into the tax base of the transferring entity.

Therefore, the transmitting entity will record the amount of said negative income in Key [01275] of increases, completing, where appropriate, its corresponding breakdown boxes.