4.2.66 Codes 00381 and 00382 mining and hydrocarbons: exhaustion factor (Articles 91 and 95 LIS)

The amount of the sums that are allocated to the provision of the depletion factor by those taxpayers who carry out activities for which they may be eligible for the mining tax regime or the hydrocarbon research and exploitation tax regime, in accordance with the provisions of articles 91 and 95 of the LIS , of chapters VIII and IX of title VII of said law, will be recorded in code [00382] as a decrease in the result of the profit and loss account.

The amounts that at the time reduced the tax base by depletion factor and that, due to non-compliance with the requirements in accordance with the provisions of articles 94 and 97 of the Corporate Income Tax Law, must be integrated into the tax base in the year being declared, will be recorded in key [00381] as an increase in the accounting result, completing, where applicable, the corresponding breakdown boxes.

In the case of cooperative societies, the content of key [00381] must be transferred with a positive sign to keys [C11] and/or [E11] appearing on page 22 of form 200, depending on the cooperative or non-cooperative nature of the correction to the accounting result. Using the same criteria, the content of key [00382] must be transferred to the aforementioned keys, in this case with a negative sign, as it is a decrease in the result of the profit and loss account.