Filling in form 200

Taxpayers will enter in box [01040] «Deduction for reversal of temporary measures DT 37.1 LIS » on page 14 of form 200, the amount corresponding to these deductions that apply in the tax period being declared. The amount entered in this box will be the result of completing the breakdown table on page 18 bis of form 200 explained below.

Completion of the table “Deduction for reversal of temporary measures DT 37.1 LIS” (page 18 bis of model 200)

This table must record the amounts of the deduction for reversal of temporary measures generated in the years 2015 to 2020, as detailed below:

• In column "Deduction base" the amounts corresponding to the amounts included in the tax base for the years 2015 to 2020, derived from the amortizations not deducted in the tax periods that began, will be entered. in 2013 and 2014, and to which the deduction is applied.

• In column "Amount generated/pending at the beginning of the period" the amounts derived from applying to the amounts in columns "Base of deduction" will be recorded. ##2##, the percentage of 2 percent (for the 2015 tax period) and 5 percent (for the 2016 through 2020 tax periods).

  The row «2020 ^(*)» must only be completed if the entity has deductions pending to apply, corresponding to a previous tax period starting in 2020.

• In column "Amount applied" the amounts corresponding to the amounts entered in the previous column will be entered "Amount generated/pending at the beginning of the period" , which have been applied in the tax period being declared.

  In box box [01040] the total of the amounts entered in the column "Applied in this settlement" will be collected, which must be transferred to box [01040] on page 14 of the reference form 200 to the settlement of the Tax.

• In the column "Pending amount" the amounts corresponding to the amounts that remain pending to be applied for future tax periods will be entered.