4.3.2.8 Completion of the itemized amounts (table on page 20a)
Taxpayers applying the capitalization reserve must complete this table as detailed below:
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In the column "Right to reduce the BI generated in the period/pending application at the beginning of the period" in keys [01134] and [01470] the amounts that generated the right to reduce the tax base in 2017 and 2018, respectively, will be recorded, and in key [01985] the amounts that generate the right to reduce the tax base in 2019 will be recorded.
Things to keep in mind :
The “2019*” row should only be completed in cases where the entity has capitalization reserves allocated in another tax period beginning in 2019, but less than 12 months and prior to the declared fiscal year.
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In the column "Reduction BI applied" the amounts that generated the right to reduce the tax base in 2017, 2018 and 2019, respectively, which will be applied in the period subject to declaration, will be recorded in codes [01135], [01471] and [01032].
Things to keep in mind :
The total amount of the column "BI Reduction applied" that appears in key [01032] will be transferred to key [01032] on page 13 of form 200.
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In the column "BI reduction pending application in future periods" in keys [01472] and [01986], the amounts with the right to reduce the tax base generated in 2018 and 2019, respectively, will be recorded, which due to insufficient base remain pending application for future tax periods.
Things to keep in mind :
The key to this column relating to the amounts that generated the right to reduce the tax base in 2017 is blocked from 2019, since according to the provisions of article 25.1 of the LIS, in the event of insufficient tax base to apply the reduction, the pending amounts can be applied in the tax periods ending in the 2 years immediately following the close of the tax period in which the right to the reduction was generated. Therefore, the amounts that generated the right to reduce the tax base in 2017 cannot be left pending application for future periods.
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Key [01140] will show the amount of the capitalization reserve that has been allocated in the year.