Skip to main content
Practical Handbook for Companies 2021

Exhaustion factor

In the boxes [C11] and [E11], the reduction for depletion factor should be entered with negative sign, corresponding to the amounts used by those cooperative societies that carry out activities for which they can benefit from the tax regime for mining or the tax regime for the research and exploitation of hydrocarbons, depending on whether they correspond to cooperative or extra-cooperative results, respectively.

Likewise, the amounts that must be included in the taxable base due to the occurrence of any of the cases established in articles 94 and 97 of the LIS, depending on whether they correspond to one or the other type of results, should also be entered in these boxes, with a positive sign , as an increase in accounting profit.

A tener en cuenta:

The cells [C11] and [E11] have correlation with the cells [00382] and [00381] "Mining and hydrocarbons":exhaustion factor (arts.91 and 95 LIS)" on page 13 of Form 200, so 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], corresponding to the cooperative results.In addition, box [E11] may be completed by transferring the amount shown in box [00382] with a negative sign and the amount shown in box [00381] with a positive sign, corresponding to extra-cooperative results.