4.3.3.5 Key 00552 Taxable base

When, as indicated in relation to key [00547], negative tax bases from previous tax periods are offset, the following operation will be carried out to obtain the tax base:

[00552] = [00550] - [01032] - [00547]

(In the case of shipping entities under a tonnage-based taxation regime, with the particularities indicated above in relation to code 00547 for said entities).

And the result obtained from it, which is recorded in the code [00552], cannot be negative. If the result is zero, the figure zero ("0") will be entered in the key [00552] and the procedure for the other keys that follow this one will be the same as that indicated in the following paragraph for the case of zero amount of the key [00552].

In the event that negative tax bases from previous tax periods are not offset (zero figure recorded in key [00547]) or capitalization reserve [01032], the amount of key [00550] will be transferred to key [00552]. In the event that this amount is zero or negative, in which case zero ("0") and the amount preceded by the minus sign (-) will be entered in both said key [00550] and [00552], a "zero" must be entered in keys [00562], [00582] and [00592], going directly to fill in keys [01085] and following, if applicable.

If the taxable base for the tax period (key [00552]) is negative, its amount may be offset against positive income from subsequent tax periods.

Cooperative societies will not obtain the amount corresponding to key [00552] in the general manner indicated above but will transfer, with their sign, positive (+) or negative (-), the amount of key [00550] to key [00552].

Economic interest groups and temporary business associations in their corresponding special regimes will obtain the amount of this key and will operate in relation to it according to their specificities.

Entities that apply the exit tax regime of the special tax regime SOCIMI (art. 12.2 Law 11/2009) must take into account what is indicated for them below in relation to the key [00562], full share.