Exhaustion factor
In the boxes [C11] and [E11] you must enter with negative sign , the reduction by depletion factor corresponding to the amounts allocated by those cooperative societies that carry out activities for which they may be eligible for the mining tax regime or the hydrocarbon research and exploitation tax regime, as appropriate to cooperative or extra-cooperative results, respectively.
Likewise, in these boxes, with positive sign, the amounts that must be integrated into the tax base due to the occurrence of any of the assumptions established in articles 94 of the , as appropriate to one or another type of results, result.
Keep in mind:
The boxes [C11] and [E11] have correlation with the boxes [00382] and [00381] «Mining and hydrocarbons: exhaustion factor (arts. 91 and 95 LIS)» on page 13 of form 200, such that box [C11] can be completed by transferring, with a negative sign, the amount entered in box [00382] and, with a positive sign, the amount entered in box [00381], which correspond to the cooperative results. Likewise, box [E11] can be completed by transferring, with a negative sign, the amount entered in box [00382] and, with a positive sign, the amount entered in box [00381], which correspond to the non-cooperative results.