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Form 200. Corporate Income Tax Declaration 2019

9.9.5 Identification receipt number for self-assessment of the capital benefit for conversion of assets (DA 13ª LIS)

The Company Reference Number (NRS) corresponding to the model presented in the assumptions 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 the taxpayer has registered deferred tax assets referred to in section 2 of the thirty-third transitional provision of the LIS , and chooses to exercise the conversion right established in article 130 of said standard with respect to said assets, you must make the payment of the capital benefit for converting deferred tax assets into enforceable credit as provided for in the thirteenth Additional Provision of the LIS and through form 221.