8.10.2 Completion of the itemized amounts (table on page 18 bis)
In the column « Deduction base » the amounts corresponding to the amounts included in the tax base for the years 2015 to 2019, derived from the amortizations not deducted in the tax periods that began, will be entered. in 2013 and 2014, and to which the deduction is applied.
In the column « Amount generated/pending at the beginning of the period » the amounts derived from applying the percentage of 2 percent to the amounts in the «Deduction base» columns will be recorded (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 to apply, corresponding to a previous tax period starting in 2019.
In the column « Amount applied » the amounts corresponding to the amounts entered in the previous column «Amount generated/pending at the beginning of the period», which have been applied in the subject tax period, will be entered. of declaration.
Keep in mind:
The code [01040] will contain the total of the amounts entered in the column "Applied in this settlement" which must be transferred to the code [01040] on page 14 of form 200 referring to the tax settlement.
In the column « Pending amount » the amounts corresponding to the amounts that remain pending to be applied for future tax periods will be entered.