9.8 Net amount of turnover for the twelve months prior to the start date of the tax period

The taxpayer must indicate in said table the net amount of the turnover in order to determine, if applicable, the limits to the accounting corrections of the provisions referred to in article 11.12 of the LIS (key [00211]), to the compensation of negative tax bases (key [00547]), to the compensation of contributions for cooperative losses (key [00561]), to the deductions for internal double taxation provided for in article 30 of RDLeg. 4/2004 and in DT 23a of the LIS (keys [00570], [01344] and [01280]), to the deductions for international double taxation of articles 31 and 32 of the RDLeg. 4/2004 and 31 and 32 of the LIS (codes [00572], [00571], [00573]) and/or the deduction for international tax transparency of article 100.11 of the LIS (code [00575]).

For these purposes, when the taxpayer proceeds to complete any of the following keys: [00211], [00547], [00561], [00561] [00570], [01344], [01280], [00572], [00571], [00573] and [00575] (except in cases where already the table had been completed previously or on the occasion of the completion of the remaining keys in which the information on that data is requested), a breakdown window will open in which one of the following situations must be indicated:

1. Taxpayer whose net turnover (INCN) is less than 20 million euros during the twelve months prior to the start date of the tax period.

2. Taxpayer whose net turnover (INCN) is at least 20 million euros, but less than 60 million euros during the twelve months prior to the start date of the tax period.

3. Taxpayer whose net turnover (INCN) is at least 60 million euros during the twelve months prior to the start date of the tax period.

The option marked by the user will be moved to the box ≪Net amount of the turnover for the twelve months prior to the start date of the tax period≫ on page 21 of model 200.