Completion of the table "Levelling reserve" (page 20 bis of model 200)

The amount to be entered in boxes [01033] and [01034] "Leveling reserve" on page 13 of form 200, will be the one resulting from completing section “Reduction in tax base” of this breakdown table, as detailed below:

In the column "Minorization amount BI in the Period/pending addition at the beginning of the period", the amounts generated in the tax periods will be collected 2015 to 2020, which are pending addition to the beginning of the tax period, as well as the amount of reduction of the tax base in the period.
In the column "Amount added to the tax base in the period", the amounts corresponding to the tax periods 2015 to 2020 will be collected, which are added to the tax base in the tax period object of statement.
In column "Amount pending addition in future periods", the amounts corresponding to the tax periods 2015 to 2020 will be collected, which are not added in the tax period being declared and, therefore Therefore, they remain pending addition in future periods.

The «row 2020 ^(*)» must only be completed if the entity has reserves pending integration corresponding to a previous tax period that began in 2020.

The cooperative societies must reflect the amounts at the quota level and not at the tax base level.

Next, following the requirement of article 105.3 of the LIS which establishes that small entities that reduce their tax base by applying the equalization reserve, must provide a reserve for the amount of the reduction, must complete the “Reserve amount” section of this breakdown table, as detailed below:

In column "Reserve amount to be allocated" the amounts related to the reserve pending allocation referring to each of the generation years (2015 to 2020) will be collected.
In column "Amount of reserved reserve", the amounts related to the reserved reserve in the years 2015 to 2020, which are allocated in the tax period object of declaration, will be collected.
In column "Amount of reserve pending allocation", the amounts relating to the reserve allocated in the years 2015 to 2020, which remain pending allocation in the tax period being declared, will be collected.
In column "Reserve drawn", the amounts relating to the reserve allocated in the years 2015 to 2020, drawn down in the tax period object of declaration, will be collected.

“row 2020(*)” should only be completed if the entity has reserves pending integration corresponding to a previous tax period starting in 2020.