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

Taxpayers will enter in code [01041] "Deduction for reversal of temporary measures DT 37.2 LIS " on page 14 of form 200, the amount corresponding to these deductions that 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 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 sums that are included in the tax base for the years 2015 to 2019 derived from the amortization of the net increase in value resulting from the balance sheet update provided for in article 9 of Law 16/2012, of December 27, will be recorded.

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

In 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.

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