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Form 200. Corporate Income Tax Declaration 2019

11.2.2.5 Compensation of fees for cooperative losses

This field will be filled in automatically in the case of cooperative societies whose previous full payment for the tax period is positive, provided that they have pending compensation for any previous full payment of a negative sign from previous tax periods and the taxpayer has decided to compensate them, in whole or in part. , in this declaration, for which you will have to complete the screen "compensation of fees for cooperative losses", which appears as a breakdown in this field.

Regarding the time limit for the compensation of negative contributions, the negative full amounts may be offset with the positive full amounts of the following tax periods without any time limit.

However, for tax periods beginning in 2016, quantitative compensation limits have been established. On the one hand, RDL 3/2016, of December 2, has introduced the eighth Additional Provision to Law 20/1990, of December 19, on the Fiscal Regime of Cooperatives, establishing that for tax periods beginning on or after January 1, 2016, for cooperatives whose net turnover is at least 20 million euros during the 12 months prior to the date of the start of the tax period, the limit established in article 24.1 of the aforementioned Law 20/1990, will be replaced by the following:

  • 50 percent, when in the aforementioned 12 months the net amount of the turnover is at least 20 million euros but less than 60 million euros.

  • 25 percent, when in the aforementioned 12 months the net amount of the turnover is at least 60 million euros.

On the other hand, the aforementioned RDL 3/2016 has modified section 2 of the eighth transitional provision of Law 20/1990, establishing that in the case of cooperatives to which the eighth Additional Provision of Law 20/ 1990, the limit referred to in article 24.1 of this Law will be 60 percent for the tax periods that begin in 2016.

The amount of the code [00561] that is applied in the declaration for the 2016 financial year may not exceed, in any case, the positive amount reflected in the code [00560] (previous full quota).