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Form 200. Corporate Income Tax Declaration 2019

9.9.1 Documentation presented by Annex III (Adjustments and deductions)

The Company Reference Number (NRS) corresponding to the documentation presented in the cases listed below will be entered. You can access the completion of these forms through a link that will connect to the Electronic Office from the help form (Web Companies).

When a correction to the result of the profit and loss account has been recorded in the declaration, as a decrease, for an amount equal to or greater than 50,000 euros in the section corresponding to "Other corrections to the result of the profit and loss account" (key [00414] on page 13 of form 200), the taxpayer must describe the nature of the adjustment made through the additional information form on adjustments and deductions, which appears as Annex III in the Order that approves the declaration model.

When the amount of the deduction generated in the year (regardless of whether it is applied or pending for future years), is equal to or greater than 50,000 euros in the deductions listed below, additional information will be requested through the information form additional adjustments and deductions that appear as Annex III in the Order that approves the declaration model.

  • Deduction for reinvestment of extraordinary profits for fiscal year 2019 regulated in section 7 of the twenty-fourth transitional provision of LIS (key [01838] on page 16 of form 200): The assets transferred and the assets in which the investment materializes must be identified.

  • Deduction for research and development and technological innovation activities for the 2019 financial year regulated in article 35 of the LIS (keys [00798] and [00096] on page 17 of model 200): The investments and expenses that give rise to the right to deduction must be identified.