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Form 200. Corporate Income Tax Declaration 2019

10.2.2 Increase due to loss of tax benefits from previous periods

When during the tax period subject to declaration there has been a failure to comply with the conditions established for the enjoyment of exemptions, deductions or tax incentives in the tax base or in the full amount of the tax applied by the entity in Corporate Tax declarations corresponding to previous tax periods (thereby determining the loss of the right to them), taxpayers must enter in the codes [00615] and [00616] "Increase due to loss of tax benefits in previous periods" ( in the event that it is taxed exclusively to the State or to one or more of the regional tax administrations, respectively) on page 14bis of form 200, the sum of the amounts that, for such reason, must be refunded in this declaration.

For these purposes, they must include in these codes, among others, the following amounts:

  • In the event of non-compliance with the requirements set out in article 25 of the LIS for the capitalization reserve, code [00615] will contain the amounts of the corresponding regularization, in the terms established by article 125.3 of the LIS.

  • The communities that own neighborhood forests in common hands must include in this code the amounts that should be included in the full quota in the case contemplated in the penultimate paragraph of article 112.1.

  • Credit cooperatives that, for the purposes of remuneration of social contributions, have disposed of the part of the Mandatory Reserve Fund that has reduced the tax base of the Corporate Tax corresponding to cooperative or extra-cooperative results in previous tax periods in accordance with the provisions of The second transitional provision of Law 8/2012, of October 30, on the restructuring and sale of real estate assets in the financial sector, must include the amounts corresponding to said reduction.

In cases of joint taxation, the amounts that must be refunded in this declaration for the concepts mentioned and in the proportion that corresponds to each Administration will be entered in the codes [00615] and [00616].