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Practical Manual of Companies 2021.

Net revenues in the twelve months preceding the start of the tax period

For tax periods beginning on or after January 1, 2019, information on the net amount of the turnover for the twelve months prior to the date of start of tax period in the table “Net amount of turnover for the twelve months prior to the start date of the tax period” on page 21 of form 200. Although this information was already requested in the assistance form and in the registry design for direct filing, it will not be visually included in form 200 until 2019.

Completion of the table “Net amount of turnover for the twelve months prior to the start date of the tax period” (page 21 of form 200)

The taxpayer must report in this table on the net amount of the turnover for the twelve months prior to the date of beginning of the tax period for the purposes of determining , if applicable, the limits to the accounting corrections of the provisions referred to in article 11.12 of the LIS (box [00211]), to the compensation of negative tax bases (box [00547]), to the compensation of contributions for losses of cooperatives (box [00561]), to the deductions for internal double taxation provided for in article 30 of RDLeg. 4/2004 and in DT 23 of the LIS (boxes [00570], [01344] and [01280]), to the deductions for international double taxation of articles 31 and 32 of the RDLeg. 4/2004 and 31 and 32 of the LIS (boxes [00572], [00571], [00573]) and/or the deduction for international tax transparency of article 100.10 of the LIS ( box [00575]).

To this end, when the taxpayer fills in any of the following boxes: [00211], [00547], [00561], [00570], [01344], [01280], [00572], [00571], [00573] and [00575] (except in cases in which the the table previously or on the occasion of completing the remaining boxes in which the information on that data is requested), a breakdown window will open in which one of the following situations:

  1. Taxpayer whose net turnover (INCN) is less than 20 million euros during the twelve months prior to the start date of the tax period.

  2. Taxpayer whose net turnover (INCN) is at least 20 million euros, but less than 60 million euros during the twelve months prior to the start date of the period tax.

  3. Taxpayer whose net turnover (INCN) is at least 60 million euros during the twelve months prior to the start date of the tax period.

The option marked by the user will be transferred to the table “Net revenues in the twelve months preceding the start of the tax period” on page 21 of form 200

Keep in mind:

The option indicated by the taxpayer will be taken into account when calculating the value of the remainder of the boxes that require this information, so that once the table on page 21 has been completed, when accessing the other boxes that require this calculation, the breakdown pop-up window will not be shown again. However, by accessing the table on page 21, the chosen option can be modified.