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Form 200. Corporate Income Tax Declaration 2019

8.3.1 Deduction breakdown for investments in new tangible fixed assets

Taxpayers who apply this deduction must complete this table as detailed below:

  • Column "Joint limit" refers to the joint percentage that must operate on the liquid quota (key [00582] "Positive adjusted full quota" on page 14 of model 200), for determine the maximum amount of deduction applicable in the tax period being declared.

  • In column "Deduction pending/generated" , the amounts of the deduction generated in both the current tax period (2019) and in one prior to the current one (2014 to 2014) will be entered in the corresponding keys. 2018), and which are pending application at the beginning of the tax period that is the subject of declaration.

  • In column "Applied in this settlement" part (or all, where appropriate) of the amounts entered in the previous column "Deduction generated" will be collected ##2##relating to the deduction, which are applied in the settlement corresponding to the period under settlement.

  • In column "Pending application in future periods" the positive difference between the amount of deductions pending at the beginning of the tax period or generated in said period in column will be entered. "Deduction pending/generated" ##2##, and the amount of the deductions applied in the settlement of the tax period being declared in column "Applied in this settlement" . This amount will remain pending application in future tax periods, unless the tax period being declared is the last in which the corresponding deduction can be applied, in which case the balance pending deduction would be lost.