8.11.2 Completion of the itemized amounts (table on page 18 bis)

amount corresponding to these deductions that apply in the tax period object of declaration. The amount entered in this code will be the result of completing the breakdown table on page 18bis of form 200 explained below. The section «Deduction for reversal of temporary measures (DT 37. 2 LIS )» located on page 18 bis of form 200, must be completed as follows:

In column "Deduction base" the amounts corresponding to the amounts that are integrated into the tax base for the years 2015 to 2019 derived from the amortization of the net increase in value resulting from the update of balance sheets provided for in article 9 of Law 16/2012, of December 27.

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

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

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