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Form 200. Corporate Income Tax Declaration 2019

8.3 Deductions Transitional Provision 24th.1 LIS

See section 8.4.1 Deductions with percentage limit on quota: common notes

In application of the provisions of this provision, taxpayers must record in code [00584] "Deductions DT 24.1 LIS " on page 14 of form 200, the amount of deductions for investments in new tangible fixed assets that they have the right to apply in the tax period subject to declaration. The amount entered in this code will be the result of completing the breakdown table on page 16bis of form 200.

  1. 8.3.1 Breakdown of deduction for investments in new tangible fixed assets
  2. 8.3.2 Regulation of deduction for investments in new tangible fixed assets