11.3.2.2 Breakdown of the tax base

To calculate the tax base before the capitalization reserve and the offset of negative tax bases (key [00550]), entities that pay taxes according to the Special Tax Regime for Shipping Entities Based on Tonnage established in Chapter XVI of Title VII of the LIS , must transfer to said key [00550] the sum of the following keys:

• In the key [00578] "Taxable base of activities or income that are taxed under the general regime" on page 13 of form 200, the part of the taxable base that corresponds to activities not subject to the special regime.

  Its determination will be made by applying the general tax regime, taking into account only the income derived from them.

  To do so, these entities must carry out the following operation:

  [00578] = [00501] + [00417] - [00418]

  For these purposes, it should be noted that in order to obtain in advance the amounts corresponding to the keys [00417] and [00418] "Total corrections to the result of the profit and loss account" on page 13 of form 200, entities must have computed the respective amounts of the items of increases and decreases where applicable and, in any case, the amount of the keys [00397] or [00398] "Shipping entity regime based on tonnage (Chapter XVI of Title VII LIS)" ).

  The amount obtained for key [00578] must be included in said key in all cases, even if the result is equal to zero or negative and, in the latter case, preceded by the minus sign (-).

  If the amount of key [00578] is negative, this sum will not be made, transferring the amount of key [00579] to key [00550].

• The part of the tax base that corresponds to the operation, ownership and, where applicable, technical and crew management of vessels covered by the special regime shall be recorded in code [00579] "Taxable base derived from the application of the special regime" on page 13 of form 200.

  The specific section on page 21 of form 200 must be completed first.