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Practical Handbook for Companies 2021

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

For tax periods starting on or after 1 January 2019, the following must be included in the cases indicated below, information on the net revenue for the twelve months preceding the start of the tax period in the table "Net revenues in the twelve months preceding the start 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 turnover for the twelve months prior to the date of commencement of the tax period" (page 21 of Form 200).

The taxpayer must introduce the figure in this table about its net revenues for the twelve months preceding the start of the tax period with a view to determining, if applicable, the limits for the accounting corrections to the allocations referred to in Article 11.12 of the Corporation Tax Law (box [00211]), to the compensation of negative taxable bases (box [00547]), to the compensation of contributions for losses of cooperatives (box [00561]), to the deductions for domestic double taxation set out in Article 30 of Royal Legislative Decree4/2004 and Transitional Provision 23 of the Corporation Tax Law (boxes [00570], [01344] and [01280]), deductions for international double taxation under Articles 31 and 32 of the Legislative Royal Decree4/2004 and 31 and 32 of the LIS (boxes [00572], [00571], [00573]) and/or to 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 where the table has already been filled in previously or when filling in the other boxes requesting information on this item), a breakdown window will open in which one of the following situations must be indicated:

  1. Taxpayer whose net revenues are less than 20 million euros during the twelve months prior to the date on which the tax period starts.

  2. Taxpayer whose net revenues are at least 20 million euros, but less than 60 million euros during the twelve months preceding the date on which the tax period starts.

  3. Taxpayer whose net revenues are at least 60 million euros during the twelve months prior to the date on which the tax period starts.

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

A tener en cuenta:

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, it will be possible to modify the chosen option.