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Practical Manual for Companies 2021.

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

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

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

    1. In box [00578] “Taxable base for activities or income taxed under the general regime” on page 13 of form 200, the part of the taxable base that corresponds to activities not subject to the special regime will be recorded.

      Its determination will be made by applying the general regime of the Corporate Tax, taking into account only the income derived from them.

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

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

      For these purposes, it should be noted that in order to obtain in advance the amounts corresponding to boxes [ ] and [00418] "Total corrections to the result of the profit and loss account" on page of Form 200, shipping entities must have computed the respective amounts of the items for increases and decreases where applicable and, in any case, the amount of boxes [ ] or [00398] "Shipping entity regime based on tonnage (Chapter XVI of Title VII (as applicable and as indicated in the previous section for both boxes).

      The amount obtained for box [00578] must be included in said box in all cases, 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 carried out, directly transferring the amount in box [00579] to box [00550].

    2. In box [00579] "Taxable base derived from the application of the special regime" on page 13 of form 200, the part of the taxable base that corresponds to the operation, ownership and , where applicable, technical and crew management , of the vessels covered by the special regime will be recorded.

      To obtain the amount to be entered in this box , you must first complete the specific table "Shipping entity regime based on tonnage" on page 21 of form 200, in the manner detailed above (to find out how to complete this table, see the following section ).

  2. If these entities have entered in box [00550] "Taxable base before capitalisation reserve and offsetting negative tax bases" on page 13 of form 200, a positive amount resulting from the sum of the amounts in boxes [00578] "Taxable base for activities or income taxed under the general regime" and [00579] "Tax base derived from the application of the special regime", they may offset negative tax bases from previous years as follows:

    1. The total amount of negative tax bases to be offset in the tax period being settled, entered in box [00547] on page 15 of Form 200 (which results from completing the table "Details of the offset of negative tax bases"), must be transferred to the same box on page 13 of Form 200, but reduced by the amount entered in box [00632] "Offset 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 entities, 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 by the amount entered in box [00632] on page 21 of form 200, and the amount resulting from said reduction must be the one entered in box [00547] on page 13 of said form.

    2. The amount entered in 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 the amount in box [00550] can be 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] Taxable base" on page 13 of form 200.