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 subject to declaration. The amount entered in this box will be the result of completing the breakdown table on page 18 bis of form 200 explained below.

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

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

• In column "Deduction base" the amounts corresponding to the amounts that make up the tax base for the years 2015 to 2020 will be recorded, derived from the amortizations not deducted in the tax periods beginning in 2013 and 2014, and on 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 "Deduction base" the percentage of 2 percent (for the 2015 tax period) and 5 percent (for the 2016 to 2020 tax periods) will be recorded.

  The row «2020 ^(*)» should only be completed if the entity has deductions pending application, corresponding to a previous tax period that began in 2020.

• In column "Amount applied" the amounts corresponding to the quantities recorded in the previous column "Amount generated/pending at the beginning of the period" will be recorded, which have been applied in the tax period subject to declaration.

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

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