7.2.3 Breakdowns of deductions for internal double taxation (DT 23ª.1 LIS)
General considerations
Section 1 of the twenty-third transitional provision of the LIS establishes a transitional regime to determine the deduction to avoid internal double taxation on dividends obtained from participation in the capital or own funds of entities resident in Spanish territory, acquired in tax periods before January 1, 2015.
For these purposes, the amounts of these deductions calculated in accordance with the provisions of said transitional provision will be recorded in this section of "Deductions for internal double taxation ( DT 23.1 LIS)" which is included in page 15 of model 200.
Analysis of the structure of this section
DI internal previous exercises
In the "Pending deduction" column, it must be taken into account that if it is a deduction generated in any of the tax periods prior to the one that is subject to settlement and beginning in 2015, 2016, 2017, 2018 or 2019 (*), the "DI internal previous years" block, the balance of the corresponding deduction that was pending application at the beginning of the tax period that is the subject of settlement will be entered in the respective key of this column. In any case, said balance must be the one corresponding to applying the tax rate of the tax period in which the deduction was generated.
Therefore, in the column « Tax rate/generation period » the tax rate for which the reporting entity and beneficiary of the deduction was taxed in the period in which it generated. This column does not exist for cases in which the tax period for generating the deduction corresponds to the tax period for settlement.
The purpose of the row « Tax rate 2019 » is to collect the tax rate for which the reporting entity is taxed in the tax period being declared.
In the column « 2019 pending deduction » the amounts referring to pending deductions from previous years must be collected.
In the column « Applied in this settlement » the part (or the entirety, if applicable) of the amount corresponding to the previous column “2019 pending deduction” that is applied in the corresponding settlement will be recorded. to the period under settlement.
In this column, it must be taken into account that the application of this deduction is limited to the amount of the full quota that appears in code [00562] on page 14 of form 200.
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.
Internal DI 2019
In the column « Deduction generated » the amount of the deductions to avoid internal double taxation regulated in DT 23.1 of the LIS generated in 2019 will be recorded.
In the column « Applied in this settlement » the part (or the entirety, if applicable) of the amount corresponding to the previous column "Deduction generated" that is applied in the settlement corresponding to the period subject to settlement.
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.