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Form 200. Corporate Income Tax Declaration 2019

11.7.2.9 Basis of deductions to encourage the performance of certain activities (information model page 24)

Whether the tax base included in the key [00552] is positive or negative, the entity will include the base of these deductions in the rate regulated in Chapter IV of Title VI of the LIS , differentiating between:

  1. Total base (except deduction base for investments in new tangible fixed assets).

    The entity will include in this section the total base of the deductions regulated in Chapter IV of Title VI of the LIS, except for the amount of the deduction base for investments in new fixed assets.

  2. Deduction basis for investments in new tangible fixed assets.

    The entity will include in this section the basis for the deduction for investments in new fixed assets.