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Form 200. Corporate Income Tax Declaration 2019

11.1.1.5 Calculation of individual and group tax bases

In accordance with the provisions of article 62 a) of the LIS , the requirements or qualifications established both in the accounting regulations for determining the accounting result, and in this Law for the application of Any type of adjustments to that, in the terms established in article 10.3 of this Law, will refer to the tax group.

So, first of all, the accounting result must be corrected in everything in which, because the entity is in a tax group, the accounting requirements or qualifications must vary. This change is reflected in the new game: "Corrections to the accounting result when considering the accounting requirements or qualifications referred to the tax group (art. 62.1 a) LIS)" that appears on page 12 of the model with boxes [01230] for increases and [01231] for decreases. An example of the adjustments that should be recorded in these boxes would be those derived from the sales of shares of the dominant entity of the group.

On the other hand, the requirements or qualifications established by the LIS to be applied to the accounting result will refer to the tax group. This implies that all the adjustments to the accounting result on pages 12 and 13 of model 200, that is, those listed on pages 12 and 13 of model 200 under the name "Detail of corrections to the result of the profit and loss account (excluding correction for IS )” must go with group criteria.

Finally, article 63 of the LIS determines a series of special rules for determining the individual BI of the entities that are part of the group.

  1. The limit established in article 16 of this Law in relation to the deductibility of financial expenses will refer to the tax group. That is, boxes [00363] and [00364] on page 12 will be determined by the limit that the group must apply in relation to that entity.

  2. The capitalization reserve referred to in article 25 of this Law will not be included in the individual tax bases. That is, for the determination of the individual tax base that is transferred to form 220, box [01032] on page 13 is not considered.

  3. The contributions referred to in section 12 of article 11 of this Law will not be included in the individual tax bases.

    So the items “Losses due to deterioration of art. 13.1 LIS and provisions and expenses (art. 14.1 and 14.2 LIS referred to in art. 11.12 LIS)” and “Application of the limit of art. 11.12 LIS to losses due to deterioration of art. 13.1 LIS and provisions and expenses (art. 14.1 and 14.2 LIS)». That is, boxes [00415], [00211], [00416] and [00543] on page 12.

  4. The compensation of negative tax bases that would have corresponded to the entity under the individual regime will not be included in the individual tax bases. This is box [00547] on page 13.

  5. The leveling reserve referred to in article 105 of this Law will not be included in the individual tax bases. That is, boxes [01033] and [01034] on page 13 will not be taken into account.

In conclusion, as a consequence of the variations introduced by the LIS, it has been necessary to determine a specific individual tax base for entities that pay taxes under the tax consolidation regime, specifically box [01029] on page 13. So the Tax Base to be transferred will be that of box [01029] and not that of [00550].