9.3 Table “Limitation of the deductibility of financial expenses” (page 20)

In addition to making the corresponding adjustments for the application of the limitation on the deductibility of financial expenses, taxpayers must complete the three sections of this table on page 20 of Form 200 in the manner explained below.

Entities that pay taxes under the Tax Consolidation Regime and, therefore, have marked keys [00009] and [00010] on page 1 of form 200, must complete the data referring to keys [00363] and [00364] “Adjustments for the limitation on deductibility of financial expenses (art. 16 LIS )” on page 12 of form 200 mentioned, but not the data on page 20 of form 200, which must be included on the corresponding pages of form 220.

1. 9.3.1 Section “Limitation on the deductibility of financial expenses. Article 16 LIS (excluding those referred to in Article 15 g), h) and j) LIS)”
2. 9.3.2 Section “Financial expenses pending deduction”
3. 9.3.3 Section “Pending addition due to unapplied operating profit limit”