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

For tax periods starting on or after 1 January 2019, information on the net turnover for the twelve months prior to the start date of the tax period must be included in the following cases: in the table "Net 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.

Completing the table “Net 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 the net amount of the turnover of the twelve months prior to the start date 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 quotas for losses of cooperatives (box [00561]), to the deductions for internal double taxation provided for in article 30 of RDLeg. 4/2004 and in the 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 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 completed previously or when completing the remaining boxes in which information on that data is requested), a breakdown window will open in which one of the following situations must be indicated:

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 million euros, but less than 60 euros during the twelve months prior to the start date of the tax period.

3. Taxpayer whose net turnover (INCN) is at least million euros during the 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