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Form 200. Corporate Income Tax Declaration 2019

11.7.2.7 Deduction to avoid double taxation (information model page 24)

Whether the tax base included in code [00552] is positive or negative, the entity will include the information relating to the income obtained in the tax period subject to declaration that gives the right to the deduction to avoid international double taxation.

To do this, you must complete a line for the income obtained by the same entity, distinguishing in the corresponding column the calculation base for the deduction and the percentage of participation in the entity from which the aforementioned income comes.

If the participation percentage is not a whole number, it will be expressed with two decimal places.