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Form 200. Corporate Income Tax Declaration 2019

7.2.2 Breakdowns of deductions for internal double taxation RDLeg. 4/2004

General considerations

For tax periods beginning on or after 1-1-2015, deductions cannot be generated to avoid internal double taxation, because the new Corporate Tax regulations establish a single exemption regime for dividends and capital gains derived from participations. in the capital of both entities resident in Spanish territory and abroad.

However, in tax periods beginning on or after January 1, 2015, said deductions generated in tax periods beginning before 1-1-2015 may be applied, pending application in the first tax period beginning on that date.

Therefore, in this section of «Deductions for internal double taxation RDLeg . 4/2004" which is included on page 15 of form 200, the amounts of said deductions that could or could be transferred to future tax periods must be entered.

Structure of this section

Column “pending deduction” . If it is a deduction generated in any of the tax periods prior to the one that is subject to settlement and beginning in 2008, 2009, 2010, 2011, 2012, 2013 or 2014, the balance of the deduction will be entered in the respective key of this column. corresponding deduction that was pending application at the beginning of the tax period that is the subject of settlement, but taking into account that in any case said balance must be the one related to the tax rate of the tax period in which the deduction was generated.

In the column « generation period tax type» the corresponding keys will be completed showing the type of tax for which the beneficiary reporting taxpayer paid. the deduction in the tax period in which it was generated.

The column « 2019 pending deduction » will include the amounts referring to pending deductions from previous years.

In the event that the tax rate applicable by the taxpayer who is the beneficiary of the deduction in the tax period in which it was generated is different from the tax rate for which he is taxed in the tax period subject to settlement, the amount must be entered in this column will be the result of multiplying the corresponding key in the "Pending deduction" column by the fraction "tax type 2019 /tax type generation period".

For these purposes, section 4 of the twenty-third transitional provision of the LIS provides that the amount of the deductions established in that transitional provision and in articles 30, 31.1 b) and 32.3 of the RDLeg. 4/2004, will be determined taking into account the tax rate in force in the tax period in which it is applied.

If both types of tax are the same, the amount entered in the "Pending deduction" column will be the same as that entered in the corresponding key in the " 2019 pending deduction" column.

The column «a applied in this settlement» is intended to collect part (or all, where appropriate) of the corresponding amount in the column « 2019 pending deduction" that applies in the settlement of the tax period object of declaration.

For these purposes, according to the provisions of section 2 of the fifteenth Additional Provision of the LIS, in periods beginning on or after January 1, 2016, for taxpayers whose net turnover is at least 20 million euros during the 12 months prior to the date on which the tax period begins, this amount may not exceed 50 percent of the taxpayer's full amount.

The column "pending application in future periods" will include the part of the deduction that, because it has not been applied in the settlement of the tax period being declared, remains pending application in future tax periods.