4.3.2.7 Completion of form 200

Taxpayers must enter in the key [01032] "Capitalization reserve" on page 13 of form 200 the amount of the reduction in the tax base to which they are entitled in the tax period object of declaration, due to the application of the reserve of capitalization. This amount will be the result of completing the breakdown table "Capitalization reserve" on page 20 bis of form 200 (see next section).

Companies that are part of a group that pays taxes under a tax consolidation regime that have marked the codes [00009] or [00010], must directly complete the code [01032], without performing the breakdown in the Capitalization Reserve table of the company. page 20bis of model 200.

On the other hand, as provided for in number 2 of article 43.1.b) of the LIS , economic interest groups may allocate to their members the capitalization reserve that they have not applied in the tax period. In that case, the partners must include in the key [01032] the amount corresponding to that capitalization reserve that has been attributed to them. This same assumption is also applicable in the case of temporary business unions.