11.1.1.8 Other adjustment keys for model 200 (pages 12 and 13)

Tax bases. negatives generated within the tax group by the transferred entity and that have been offset (art. 62.2 LIS ). Keys [01275] and [01276].

In accordance with Article 62.2 of the LIS, the amount of negative income derived from the transfer of the participation of an entity of the tax group that ceases to be part of it, will be reduced by the part that corresponds to negative tax bases generated within the tax group by the transferred entity and that have been offset in the group.

Pending eliminations of companies that no longer belong to a group. Keys [01027] and [01028].

In accordance with articles 65.1 and 74.1 of the LIS, when an entity ceases to meet the requirements to be able to apply the tax consolidation regime or in cases where the tax group is extinguished or the consolidation regime ceases to be applicable, the eliminations pending incorporation will be integrated into the individual tax base of the entities that formed part of it, to the extent that they have generated the income subject to elimination.