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Practical Manual of Companies 2021.

Calculation of the taxable base (page 13 of form 200)

To determine the tax base in the liquidation of Corporate Tax (box [00552]), the entities that apply the special regime for shipping entities based on tonnage:

  1. They must transfer to box box [00550] “Tax base before the capitalization reserve and the compensation of negative tax bases” on page 13 of form 200, the sum of the following boxes :

    1. In box [00578] "Tax base of activities or income that is taxed under the general regime" on page 13 of form 200, the part of the tax base that corresponds to the activities will be entered. not subject to the special regime.

      Its determination will be made by applying the general corporate tax regime, taking into account exclusively the income from them.

      To do this, these entities must carry out the following operation:

      [00578] = [00501] + [00417] - [00418]

      For these purposes, it is worth highlighting that to previously obtain the amounts corresponding to boxes [00417] and [00418] "Total corrections to the result of the profit and loss account" of the page 13 of form 200, shipping entities must have computed the respective amounts of the increases and decreases items that may apply and, in any case, the amount of the boxes [00397] or [00398] "Regime for shipping entities based on tonnage (Chapter XVI of Title VII LIS )" (as appropriate and as indicated in the previous section regarding both boxes) .

      The amount obtained for box [00578] must be included in said box in any case, even if the result is equal to zero or negative and, in the latter case, preceded by the minus sign (-).

      If the amount in box [00578] is negative the sum of boxes [00578] and [00579] will not be made, directly transferring the amount from box [00579] to box [00550].

    2. In box box [00579] “Tax base derived from the application of the special regime” on page 13 of form 200, the part of the tax base that corresponds to will be entered. operation, ownership and ##2##, where applicable, technical and crew management , of the vessels covered by the special regime.

      To obtain the amount to be entered in this box , you must first complete the specific table "Regime of shipping entities based on tonnage" of the page 21 of form 200, in the manner detailed above (to know how this table is completed, see following section ).

  2. If these entities have entered in box box [00550] "Tax base before the capitalization reserve and the compensation of negative tax bases" on page 13 of form 200, a positive amount resulting from the sum of the amounts in the boxes [00578] «Tax base of activities or income who pay taxes under the general regime" and [00579] "Tax base derived from the application of the special regime", may offset negative tax bases from previous years in the following way:

    1. The total amount of negative tax bases to be offset in the tax period subject to settlement, entered in box [00547] on page 15 of form 200 (which results from completing the table "Details of the compensation of negative tax bases") , must be moved to the same box on page 13 of form 200, but reduced by the amount entered in box [00632] "Compensation of negative tax bases from previous periods" on page 21 of the form.

      Shipping entities that pay taxes under this special regime when completing the table “Details of the compensation of negative tax bases” on page 15 of form 200 (see how to complete said table in Chapter 5 of this Practical Manual), unlike the rest of the entities, they must not simply transfer the amount from box [00547] of said table to the same box on page 13 of form 200, but must first reduce the total entered in box [00547] on page 15 of form 200 in the amount entered in box [00632] on page 21 of form 200, and the amount resulting from such reduction must be the one entered in box [ 00547] on page 13 of said model.

    2. The amount entered in box box [00547] on page 13 of form 200 must be subtracted from the amount entered in box [00550], but taking into account that the maximum amount by which can be reduced the amount in box [00550] is the amount that appears in box [00578].

  3. Finally, the amount resulting from subtracting box [00547] from box [00550], which cannot be negative, will be entered in box [00552] “Tax base” on the page 13 of model 200.