Calculation of the taxable base after the levelling reserve (box 01330)
The entities that apply the leveling reserve under the terms of article 105 of the LIS , must enter in box [01330 ] “Tax base after equalization reserve” on page 14 of model 200, the amount resulting from applying to the tax base (box [00552]) on page 13 of model 200, the adjustments collected in boxes [01033] and [01034] "Equalization reserve" on page 13 of said model corresponding to the application of said tax incentive, performing the following calculation:
box [01330] = [00552] + [01033] - [01034]
Keep in mind:
If the tax base entered in box [00552] is positive, this may be reduced by applying the equalization reserve by 10 percent with a maximum limit of 1 million euros.
For these purposes, only if the box [00552] is positive , the box [01034] of negative adjustment for leveling reserve may have content and Its amount will be 10 percent of the base with a maximum limit of 1 million euros. The remaining amount, if any, will remain pending reduction in future periods.
If the tax base entered in box [00552] is negative, it will not be possible to reduce the tax base by applying the equalization reserve, since said reserve can only be applied when the tax base is positive.
However, if in previous positive periods the entity has reduced its positive tax base by applying the equalization reserve, that amount must be added to the negative tax base of the tax periods ending in the 5 years immediately following the end of the period. tax period in which said reduction is made, and up to the amount thereof.
In this way, only if box [00552] is negative, the box [01033] positive adjustment for leveling reserve may have content and its amount will be the value of box [00552].
box [01033] can be completed by entities that do not have the status of small size, since they have been able to lose that status when they add to their tax base, the amounts that they reduced by application of the leveling reserve when they were considered small entities. Therefore, these entities, even if they do not have the status of small size, must also carry out the calculation of box [01330] "Tax base after the equalization reserve."
On the other hand, box [01034] can only be completed by small entities, since the reduction of the tax base by application of the equalization reserve is only possible for entities that have this condition (previously, these entities must have checked the box [00006] "Small-sized entity incentives (Chapter XI, Title VII LIS)" on page 1 of form 200).
Even if boxes [01033] and [01034] do not contain content, box [01330] must be completed. In this case, the amount in box [01330] will match that in box [00552].