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

In addition to making the corresponding adjustments due to 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 the keys [00009] and [00010] on page 1 of form 200, must complete the data referring to the keys [00363] and [00364] « Adjustments for the limitation on the deductibility of financial expenses (art. 16 LIS )» on page 12 of model 200 mentioned, but not the data on page 20 of model 200, which must be collected on the corresponding pages of model 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 operating profit limit not applied”