8.2.1 Breakdown of deduction for reinvestment of extraordinary profits

Section structure

Column "year limit" indicates the last year in which the deduction may be applied, which will be the first of those indicated when the fiscal year coincides with the calendar year, provided that the fiscal year lasts twelve months.

The first of the columns that the filer must complete “deduction pending/generated” is intended to collect information regarding the different types of deduction:

1. If it is a deduction generated in a tax period prior to the current one, the corresponding balance of the deduction that was pending application at the beginning of the tax period that is the object of declaration will be entered in each field of the first column.

2. If it is a deduction generated in the current period, the amount of the deduction for this concept generated in the current period will be entered in each field of the first column.

The purpose of the column "applied in this settlement" is to collect the amount of the deduction for this concept that, if applicable, is applied in the settlement of the tax period being declared.

The purpose of column "pending application in future periods" is to collect the balance of the deduction for this concept generated in the tax period itself that, because it was not applied in the settlement of the period tax that is declared, remains pending application in future periods (unless the current tax period was the last in which it could be applied, in which case the balance pending deduction is lost). The application of the outstanding balances must be carried out in the settlements of the tax periods that end in the immediate and subsequent ten years.

Filling in the keys

The code [00835] will contain the amount of the deduction that was generated in fiscal year 2002, by application of the provisions of section 5 of the third transitional provision of the Corporate Tax Law and that could not be included in the settlement. relating to the years beginning in 2002, remaining pending for future years. The part of said amount that is applied in the settlement of the tax period object of declaration will be recorded in the code [00836].

The amount of the deduction that was generated in fiscal year 2003 will be recorded in the code [00838]. The part of said amount that is applied in the settlement of the tax period object of declaration will be recorded in the code [00839].

The amount of the deduction that was generated in fiscal year 2004 will be recorded in the code [00932]. The part of said amount that is applied in the declaration of the tax period object of declaration will be recorded in the code [00933].

The amount of the deduction that was generated in fiscal year 2005 will be entered in the code (00297). The part of said amount that is applied in the tax period being declared will be entered in the key (00298).

The amount of the deduction that was generated in fiscal year 2006 will be entered in the code (00090). The part of said amount that is applied in the tax period being declared will be entered in the key (00091).

The amount of the deduction that was generated in fiscal year 2007 will be entered in the code (00004). The part of said amount that is applied in the tax period being declared will be entered in the key (00005).

The amount of the deduction that was generated in fiscal year 2008 will be entered in the code [00031]. The part of said amount that is applied in the tax period being declared will be entered in the code [00032].

The amount of the deduction that was generated in fiscal year 2009 will be entered in the key [00022]. The part of said amount that is applied in the tax period being declared will be entered in the code [00023].

The amount of the deduction that was generated in fiscal year 2010 will be entered in the code [00040]. The part of said amount that is applied in the tax period being declared will be entered in the key [00041].

The amount of the deduction that was generated in fiscal year 2011 will be entered in key [00138]. The part of said amount that is applied in the tax period being declared will be entered in the key [00139].

The amount of the deduction that was generated in fiscal year 2012 will be entered in code [00141]. The part of said amount that is applied in the tax period being declared will be entered in the key [00142].

The amount of the deduction that has been generated in fiscal year 2013 will be entered in key [00188]. The part of said amount that is applied in the tax period being declared will be entered in key [00189].

The amount of the deduction that has been generated in fiscal year 2014 will be entered in the code [00803]. The part of said amount that is applied in the tax period being declared will be entered in the code [00804].

The amount of the deduction that has been generated in fiscal year 2015 will be entered in the key [01055]. The part of said amount that is applied in the tax period being declared will be entered in the key [01056].

The keys [00700] will record the amount of the deduction that has been generated in fiscal year 2016. The part of said amount that is applied in the tax period being declared will be entered in the key [01056].

The keys [01353], [01354] and [01355] will only be completed when the company has two tax periods in fiscal year 2017 and has deductions pending to apply corresponding to a tax period that began in 2017.

Key [01775] will record the total amount of the deduction that is potentially applicable in the settlement of the tax period being declared. The amount that is actually applied will be recorded in the code [01776]. The application of the corresponding outstanding balances must be made in the settlements of the tax periods that end in the immediate and subsequent fifteen years, counted from the end of the tax period in which they were generated.

In boxes [00841], [00585] and [00843], the total amount “Deduction pending/generated”, “Applied in this settlement” and “Pending application in future periods” must appear, respectively.