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Form 200. Corporate Income Tax Declaration 2019

8.10.2 Completion of the itemized amounts (table on page 18a)

In the column " Deduction base " the amounts corresponding to the sums that make up the tax base for the years 2015 to 2019 will be recorded, derived from the amortizations not deducted in the tax periods beginning in 2013 and 2014, and on which the deduction is applied.

In the column " Amount generated/pending at the beginning of period " the amounts derived from applying to the amounts in the columns "Deduction base" the percentage of 2 percent (for the 2015 tax period) and 5 percent (for the 2016 to 2019 tax periods).

Keep in mind:

The “2019(*)” row should only be completed if the entity has deductions pending application, corresponding to a previous tax period starting in 2019.

In the column " Amount applied " the amounts corresponding to the quantities recorded in the previous column "Amount generated/pending at the beginning of the period" that have been applied in the tax period subject to declaration will be recorded.

Keep in mind:

The key [01040] will contain the total of the amounts recorded in the column "Applied in this settlement" which must be transferred to the key [01040] on page 14 of form 200 referring to the settlement of the Tax.

In the column " Pending amount " the amounts corresponding to the amounts that remain to be applied for future tax periods will be recorded.