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Form 200. Corporate Income Tax Declaration 2019

11.7.2.11 Dividends and shares in profits distributed from reserves (information model page 24)

When in the tax period being declared there has been a distribution of dividends and shares in the profits of the entity charged to reserves, the information to be completed in this section will be done distinguishing those that come from years in which the declaring entity has paid taxes in the special tax regime, of those that come from years in which they were not taxed in the special regime.