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Practical Manual of Companies 2020.

Deduction for internal double taxation generated and applied in the financial year (DT 23.1 LIS)

Completion of the model

In box [01280] «Deduction for internal double taxation generated and applied in the year ( DT 23°.1 LIS on page 14 of form 200, the amount of the deductions will be entered to avoid internal double taxation in accordance with the provisions of section 1 of the twenty-third transitional provision of the LIS , the taxpayer has generated and applied in the tax period subject to declaration. The amount entered in this box will be the result of completing the breakdown table on page 15 of form 200 explained below.

Completion of the table “Double internal taxation deductions (DT 23.1 LIS)” (page 15 of model 200)

Taxpayers who apply this deduction for internal double taxation must complete in this box the « DI internal 2020» as detailed below:

  • Row «DI internal 2020» is planned to collect the amounts of deductions to avoid internal double taxation regulated in DT 23.1 of the LIS generated in 2020, and that were transferable to subsequent tax periods due to insufficient full tax.

  • In column "Deduction generated" the amount of the deductions to avoid internal double taxation regulated in DT 23.1 of the LIS generated in 2020 will be recorded.

  • In column "Applied in this settlement" the part (or all, where appropriate) of the amount corresponding to the previous column "Deduction generated" will be collected ##2##that is applied in the settlement corresponding to the period under settlement.

    To take into account:

    • For tax periods beginning on or after January 1, 2016, section 2 of the fifteenth Additional Provision of the LIS establishes that taxpayers whose net turnover is of at least 20 million euros during the 12 months prior to the date on which the tax period begins, they must take into account that the amount of the deductions to avoid international double taxation provided for in articles 31, 32 and section 11 of the Article 100 of the LIS, as well as those deductions to avoid double taxation referred to in the twenty-third transitional provision of this Law, may not jointly exceed 50 percent of the taxpayer's full amount.

    • For tax periods beginning on or after January 1, 2019 , information on the net amount of the turnover for the previous twelve months must be included on page 21 of form 200. to the start date of the tax period, for the purposes of determining the application of the limit established in DA 15 of the LIS.

      For these purposes, prior to completing this table "Double internal taxation deductions (DT 23 LIS)" (except in cases where the table on page 21 of form 200 has already been completed), a window will open. breakdown in which the taxpayer must indicate whether the net amount of the turnover during the twelve months prior to the start date of the tax period has been less than 20 million, at least of 20 million euros, but less than 60 million or at least 60 million euros. The option marked by the taxpayer will be moved to the box “Net amount of turnover for the twelve months prior to the start date of the tax period” on page 21 of form 200.

      The option marked by the taxpayer will also be taken into account to determine the limits in the calculation of accounting corrections derived from the application of article 11.12 of the LIS, the compensation of negative tax bases and the compensation of contributions for losses of the cooperatives, so once the table on page 21 of model 200 is completed, it will not be shown on other screens.

    • In box box [01280] the total of the amounts entered in the column "Applied in this settlement" will be collected, which must be transferred to box [01280] on page 14 of the reference form 200 to the settlement of the Tax.

  • In column "Pending application in future periods" the part of the corresponding deduction in column "Deduction generated" that was not included will be included. in the box corresponding to column “Applied in this settlement” . That is, it refers to the part of the deduction that, because it has not been applied in the settlement of the tax period being declared, remains pending to be applied in future tax periods.