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Practical Manual for Companies 2021.

Completion of the table "Levelling reserve" (page 20 bis of model 200)

The amount to be entered in boxes [01033] and [01034] "Leveling reserve" on page 13 of form 200 will be the amount resulting from completing section "Reduction in tax base" of this breakdown table, as detailed below:

  • In column "Amount of reduction BI in the Period/pending addition at the beginning of the period" , the amounts generated in the tax periods 2016 to 2021 will be collected, which are pending addition at the beginning of the tax period, as well as the amount of reduction of the tax base in the period.

  • In column "Amount added to tax base in the period" , the amounts corresponding to the tax periods 2016 to 2020 will be collected, which are added to the tax base in the tax period subject to declaration.

  • In column "BI amount included in the declaration due to non-compliance with requirements" , the taxable base amounts corresponding to the tax periods 2016 to 2020 that must be regularized as a result of non-compliance with the requirements established in article 105 of the LIS in order to apply the leveling reserve will be recorded. For these purposes, please note that in the tax period in which the non-compliance occurs, [01038] "Increase due to non-compliance with the leveling reserve (art. 105.6 LIS)" on page 14 of form 200.

  • In column "Amount pending addition in future periods" , the amounts corresponding to the tax periods 2017 to 2021 will be collected, which are not added in the tax period subject to declaration and, therefore, remain pending to be added in future periods.

The «row 2021 (*)» should only be completed if the entity has pending reductions to be integrated corresponding to a previous tax period that began in 2021.

cooperative societies must reflect the amounts at the quota level and not at the tax base .

Next, following the requirement of article 105.3 of the LIS which establishes that small entities that reduce their tax base by applying the leveling reserve must set aside a reserve for the amount of the reduction , they must complete the "Reserve allocation" section of this breakdown table, as detailed below:

  • In column "Amount of reserve to be allocated" the amounts relating to the reserve pending allocation for each of the generation years (2016 to 2021) will be recorded.

  • In column "Amount of allocated reserve , the amounts relating to the allocated reserve in the years 2016 to 2021, which are allocated in the tax period subject to declaration, will be recorded.

  • In column "Amount of pending reserve allocation" , the amounts relating to the reserve allocated in the years 2016 to 2021, which remains pending allocation in the tax period subject to declaration, will be recorded.

  • In column "Allocated reserve" , the amounts relating to the reserve allocated in the years 2017 to 2021, allocated in the tax period subject to declaration, will be recorded.

The «row 2021 (*)» should only be completed if the entity has pending reserves to be integrated corresponding to a previous tax period that began in 2021.