Determination of the taxable base and the tax liability (pages 13 and 14 of form 200)

1. Spanish economic interest groups and temporary business associations

1. The entity under a special regime exclusively has partners or member companies resident in Spanish territory or non-residents in said territory with a permanent establishment therein. 

   In this case, the entity under the special regime must impute to its resident partners or member companies the entire taxable base obtained in the tax period, so it will not pay Corporate Tax (with the exception of the payment of the tax debt corresponding to the taxable base attributable to its partners).

   Therefore:

   • Regardless of whether box [00550] “Taxable base before application of the capitalization reserve and offsetting of tax bases” is positive or negative, entity must complete exclusively, in addition to box [00550] , box [00552] “Tax base” and box [00555] “Resident and non-resident partners EP ”.

     In these boxes the amount of the tax base obtained by the entity with its sign will be recorded, therefore:

     [00550] = [00552] = [00555]

   • In box [00547] "Compensation of negative tax bases from previous periods", the entity will enter zero ("0").

2. The entity under a special regime exclusively has partners or member companies that are not resident in Spanish territory. 

   In this case, the entity under a special regime must pay corporate tax on the part of the taxable base attributable to its partners. Therefore, you must settle the Corporate Tax corresponding to the tax period subject to declaration for the entire tax base obtained in the same, distinguishing:

   • If the tax base obtained before the compensation of negative tax bases is negative or zero:

     • In order to determine the tax base , the entity must enter the amount of the tax base in box [00550] "Tax base before application of the capitalization reserve and compensation of tax bases", with its sign.

       The amount shown in box [00550] must also be entered in boxes [00552] "Taxable base" and [00556] "Non-resident partners", therefore:

       [00550] = [00552] = [00556]

       In box [00547] "Compensation of negative tax bases from previous periods" zero ("0") will be entered.

     • Regarding the calculation of the full quota , the entity will record in box [00558] "Tax rate", as a general rule, the tax rate of 25 percent, unless the entity applies one of the special tax rates included in the Tax regulations, in which case it must record the same.

       Finally, in boxes [00562] “Taxable base”, [00582] “Positive adjusted gross quota” and [00592] “Positive net quota”, enter zero (“0”), filling in, where applicable, with the corresponding amount, the boxes relating to the withholdings (boxes [01785] and following) of the year, included in the section “Quota of the year to be paid or returned” on page 14 bis of form 200.

   • If the tax base obtained before the compensation of negative tax bases is positive:

     • In order to determine the tax base, the entity must enter its amount in box [00550] "Tax base before application of the capitalization reserve and offsetting of tax bases."

       The amount entered in box [00550] may be reduced by the amount of the negative tax bases from previous periods that are subject to offset by entering in box [00547] “Offset of negative tax bases from previous periods” on page 13 of form 200, the amount entered in the same box [00547] of the table “Details of the offset of negative tax bases” on page 15 of form 200.

       The amount entered in box [00550] will be reduced by the amount entered in box [00547], taking into account that cannot be a negative figure.

       Finally, the result of this operation will be transferred to the boxes [00552] "Taxable base" and [00556] "Non-resident partners", therefore:

       [00552] = [00556]

     • Regarding the calculation of the full quota , the entity will record in box [00558] "Tax rate", as a general rule, the tax rate of 25 percent, unless the entity applies one of the special tax rates included in the Tax regulations, in which case it must record the same.

       Therefore, for cases where the entity applies the general tax rate of 25 percent, box [00562] "Full rate" will be calculated as follows:

       [00562] = [00556] x 25%

       Next, the entity must calculate the amounts to be entered in boxes [00582] "Positive adjusted gross quota" and [00592] "Positive net quota" on page 14 of form 200, for which it must complete the amounts of the bonuses and deductions applicable, where applicable, in the settlement of the tax period subject to declaration ( boxes [00567] to [00581] and [00583] to [01041] ), according to the general rules that apply.

       Finally, you must enter, where applicable, the amount corresponding to the withholdings (boxes [01785] and following) of the year, included in the section "Amount of the year to be paid or returned" on page 14 bis of form 200.

3. The entity under a special regime has resident or non-resident partners or member companies with a permanent establishment and non-resident partners or member companies in Spanish territory.

   In this case, the entity under a special regime must determine the part of the tax base and other liquidation concepts that must be attributed to the partners or member companies resident in Spanish territory or non-residents with a permanent establishment and who, therefore, are not subject to liquidation by the same.

   In turn, it must determine the part of the tax base and other liquidation concepts that must be liquidated by the entity itself under a special regime as they are not subject to imputation to the partners or member companies because they are not residents in Spanish territory:

   • If the tax base obtained before the compensation of negative tax bases is negative or zero:

     • To determine the taxable base , the entity must enter its amount in box [00550] "Taxable base before application of the capitalization reserve and compensation of taxable bases", with its sign.

       The percentage of imputation to partners or members resident in Spanish territory or non-residents with permanent establishment (box [00060] on page 24 of form 200) will be applied to said amount, as well as the percentage corresponding to partners or members not resident in Spanish territory (100 – box [00060]) / 100) .

       Thus, the amounts resulting from applying each of the two percentages must be entered in boxes [00555] "Resident and non-resident EP partners" and [00556] , "Non-resident partners" with a minus sign (-) where applicable.

       In box [00547] "Compensation of negative tax bases in previous periods" zero ("0") will be entered in any case.

       Therefore, the amount to be entered in box [00552] "Taxable base" will be the algebraic sum of boxes [00555] and [00556]:

       [00552]= [00555]+ [00556]

     • As regards the calculation of the full rate, the entity will record in box [00558] "Tax rate", as a general rule, the tax rate of 25 percent, unless the entity applies one of the special tax rates included in the Tax regulations, in which case it must record the same.

       In boxes [00562] "Taxable base", [00582] "Positive adjusted gross quota" and [00592] "Positive net quota", zero ("0") will be entered in any case.

       Finally, it should be noted that on the remaining pages of form corresponding to the liquidation of Corporate Tax, the entity must record the amounts for the concepts that apply and that, in any case, correspond those that should not be attributed to partners or members resident in Spanish territory.

   • If the tax base obtained before the compensation of negative tax bases is positive:

     • To determine the tax base , the entity must enter its amount in box [00550] "Tax base before application of the capitalization reserve and offsetting of tax bases."

       The amount entered in box [00550] may be reduced by the amount of the negative tax bases from previous periods that are subject to offset by entering in box [00547] “Offset of negative tax bases from previous periods” on page 13 of form 200 the amount entered in the same box [00547] of the table “Details of the offset of negative tax bases” on page 15 of form 200.

       The result of this reduction , which cannot be negative, will be recorded in box [00552] "Taxable base".

       The percentage of imputation to partners or members resident in Spanish territory or non-residents with a permanent establishment ( box [00060] on page 24 of form 200) will be applied to the amount entered in box [00552] as well as the percentage corresponding to partners or members not resident in Spanish territory (100 – box [00060]) / 100).

       Thus, the amounts resulting from applying each of the two percentages must be entered in boxes [00555] "Resident and non-resident EP partners" and [00556] , "Non-resident partners".

       The amount to be entered in box [00552] "Taxable base" will be the algebraic sum of boxes [00555] and [00556]:

       [00552]= [00555]+ [00556]

     • Regarding the calculation of the full quota , the entity will record in box [00558] "Tax rate", as a general rule, the tax rate of 25 percent, unless the entity applies one of the special tax rates included in the Tax regulations, in which case it must record the same.

       For cases where the entity applies the general tax rate of 25 percent, box [00562] "Total rate" will be calculated as follows:

       [00562] = [00556] x 25%

       In the event that the amount in box [00552] is zero, zero ("0") will be entered in boxes [00555], [00556], [00562], [00582] and [00592].

       Both if the amount in box [00552] is zero or a positive amount:

       • The entity must calculate the amounts to be entered in boxes [00582] "Positive adjusted gross quota" and [00592] "Positive net quota" on page 14 of form 200, for which it must complete the amounts of the bonuses and deductions applicable, where applicable, in the settlement of the tax period subject to declaration (boxes [00567] to [00581] and [00583] to [01041]) , according to the general rules that apply. It should be noted that only those deductions and bonuses that should not have been attributed to partners or member companies resident in Spanish territory or non-residents with a permanent establishment can be applied in the liquidation.

         Finally, in the section "Quota of the fiscal year to be paid or returned" on page 14 bis of form 200 (boxes [01785] and following) , the withholding amounts that must be applied to the liquidation of the entity under a special regime will be included as it is not subject to imputation to the partners or member companies resident in Spanish territory.

       • Likewise, the entity that applies the special regime must take into account that in the remaining pages of form corresponding to the liquidation of Corporate Tax, the entity must record the amounts for the concepts that apply and that, in any case, correspond to those that should not be attributed to partners or member companies resident in Spanish territory or non-residents with permanent establishment.

2. European economic interest groupings

When the reporting entity is a European economic interest grouping to which the special tax regime of Chapter II of Title VII of the LIS is applicable in the tax period being reported, given that it imputes the entire tax base, whether positive or negative, and other liquidation concepts to its partners, whether they are resident in Spanish territory or not, the amount that it enters in box [00550] "Tax base before application of the capitalisation reserve and offsetting of negative tax bases" on page 13 of form 200, will be transferred to box [00552] "Tax base" on the same page, with its sign.

In box [00547] "Compensation of negative tax bases from previous periods", enter zero ("0").