B.1) General case (companies with a single percentage)

Box 16. Basis of installment payment

In the box in box [16], taxpayers who, because they are taxed by a single type of tax in the current tax period, apply the corresponding and only percentage to it will enter the base of the fractional payment.

Box [16] = box [13] - box [44] - box [14] + box [45] - box [46], without being able to be negative.

Box 17. Percentage

For the installment payment for the year 2018 and following, box [17] = 5/7 x tax rate indicated in the tax rate box, all rounded by default to the previous unit, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is less than 10 million euros.

However, for taxpayers whose net turnover in the 12 months prior to the date on which the tax period begins is at least 10 million euros, Box [17] = 19/20 x tax rate tax indicated in the tax rate box, all rounded up.

Special case: If you check the box “Entity that applies the regime of shipping entities based on tonnage” Box [17] must, in any case, be 25.

Box 47. Provisions of art. 11.12 of LIS ( DA 7 Law 20/1990) (only cooperatives)

The seventh Additional Provision of Law 20/1990, which among other specialties, for the cooperatives to which Law 20/1990 is applicable, establishes that the limit referred to in article 11.12 of the LIS (70 percent of the positive tax base prior to its integration, to the application of the capitalization reserve established in article 25 of the LIS and to the compensation of negative tax bases), will refer to the full positive quota, without taking into account its integration or the compensation of negative quotas.

In cooperative societies, it will be applied after applying the tax rate, and the amount must be converted to a fee, depending on the corresponding tax type.

Cooperative societies that apply this limit will carry out the positive or negative adjustment that comes from it in this box and will not, for this reason, make any correction to the accounting result prior to determining the tax base.

Box 40. Compensation of negative fees from previous periods (only cooperatives)

Cooperatives will complete in this box in box [40] the negative contributions to be compensated from previous periods.

The compensation of negative quotas from previous periods is limited to 70 percent of the full quota prior to compensation. However, and as established in the eighth Additional Provision of Law 20/1990, for taxpayers whose net turnover is at least 20 million euros during the 12 months prior to the date on which the the tax period, the limit established in article 24.1 of Law 20/1990 will be replaced by the following:

• 50 percent, when in the aforementioned 12 months the net amount of the turnover is at least 20 million euros but less than 60 million euros.

• 25 percent, when in the aforementioned 12 months the net amount of the turnover is at least 60 million euros.

In any case, full contributions will be offset in the tax period for the amount resulting from multiplying 1 million euros to the entity's average tax rate.

The limitation on the compensation of negative contributions indicated in the previous paragraphs will not be applicable to the amount of income corresponding to deductions and waits resulting from an agreement with creditors not related to the taxpayer in the case in which the net amount of the turnover is at least 20 million euros during the 12 months prior to the date on which the tax period begins.

Boxes 48 and 49. Equalization reserve (art. 105 LIS) converted into installments (only entities of art. 101 LIS)

The equalization reserve is a tax incentive applicable to small entities (those whose turnover in the immediately preceding tax period is less than 10 million euros) that apply the tax rate provided for in the first paragraph of article 29.1 of the LIS. In this sense, the amount corresponding to the equalization reserve is not included in the corrections to the accounting result. After the corrections to the accounting result, a previous tax base is obtained, on which the compensation of negative tax bases would be applied), and the tax base is obtained, on which, if applicable, the equalization reserve would be applied, which It must be taken into account for the purposes of installment payments, as indicated in section 5 of article 105 of the LIS and which can reduce or add to that tax base.

Thus, as long as the requirements set forth in article 101 of the LIS are met and the general tax rate is applied (which will be applied by cooperative societies that are not considered tax protected), the positive tax base may be reduced (always that does not exceed the amount of 1 million euros) by up to 10 percent of its amount. If the tax base is reduced, a reserve must be set aside against the positive results of the year for the amount of said reduction. The reduction amount, converted into installments by applying the applicable tax rate, must be included in box [49].

These amounts will be added to the tax base of the tax periods that end in the 5 years immediately following the end of the tax period in which said reduction is made, if the taxpayer has a negative tax base and up to the amount thereof. . The addition amount, converted into installments by applying the applicable tax rate, must be included in box [48].

These boxes will be used by cooperative societies that, if applicable, meet the requirements to apply this tax incentive.

Box 18. Previous result

In this box [18] the amount resulting from applying on the basis of the installment payment will be entered, entered in the box in box [16], the percentage entered in the box in box [17], to which will be added the amount of boxes [47] and [48] and will be reduced by the amount of box [49], as can be seen below:

box [18] = [[16] x ([17]/100)] + [47] + [48] - [49]

In the case of cooperative societies, when they calculate the amount to be entered in box [18], they will also take into account the amount in box [40] on the compensation of negative contributions from previous periods, which will be as follows:

box [18] = [[16] x ([17]/100)] + [47] – [40]

Likewise, in the case of cooperative societies that are not considered tax protected, when they calculate the amount to be entered in box [18], they will take into account, in addition to box [40], the amount in boxes [48] and [49] referring to the leveling reserve:

box [18] = [[16] x ([17]/100)] + [47] – [40] + [48] - [49]