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Practical Manual of Companies 2020.

Completion of the table on page 20 bis of Form 200

Taxpayers who, in accordance with the provisions of the sixth transitional provision of the LIS , have losses due to impairment of values representing the participation in the capital or in the own funds of entities pending reversion, must complete the table "Reversal of losses due to impairment of securities representing the participation in the capital or in the own funds of entities pending reversion ( DT 16 LIS)» on page 20 bis of model 200 in the manner explained below:

  • In column "Tax period number" the number of the tax period subject to declaration must be indicated as of January 1, 2016, including periods less than 12 months.

  • In column "Provisions pending integration at the beginning of the period" the provisions pending integration at the beginning of the period will be entered in box [01515] tax indicated in the column “Number of tax periods”.

    Within the block «Provisions integrated in this settlement» :

    • In column "DT 16.1 and 2 LIS" the amount of the reversal of the provisions will be entered in box [01516] in accordance with the provisions in sections 1 and 2 of the sixteenth transitional provision of the LIS.

    • In column "DT 16.3 LIS" amount of the reversal of the provisions that in accordance with the provisions of Section 3 of the sixteenth transitional provision of the LIS will be integrated, at least, in equal parts into the tax base corresponding to each of the first five tax periods that begin on January 1, 2016. When this box is completed, it must be taken into account that in the event that the reversal of a higher amount has occurred due to the application of the provisions of sections 1 or 2 of the sixteenth transitional provision of the LIS, the remaining balance will be integrated equally between the remaining tax periods.

    • In column "Provisions pending integration in future periods" the amount of the provisions that remain pending integration will be entered in box [01517] in future tax periods, after subtracting the provisions integrated in the settlement.