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Practical Handbook for Companies 2021

Detailed information on EP or UTE operating abroad and by participation in a collaboration form similar to UTE

This table is found on page 2 bis of form 200 and must be used by taxpayers, whatever their legal form, who provide detailed information on permanent establishments or temporary joint ventures operating abroad, as well as entities participating in works, services or supplies that they carry out or provide abroad through collaboration formulas similar to temporary joint ventures, in respect of which they receive profits or losses in the tax period being reported.

The following information must be completed in this section:

  • Field "Identification". In this field, the identification of the entities to be reported must be collected.It is allowed to fill in a code that does not comply with the "format NIF". This field must be filled in whenever any of the other fields in each row are filled in.

  • Field 'Country of tax residence'. In this field, the country of tax residence of the entities to be reported must be included.The list of countries coded with two alphabetical characters (for non-residents) will be displayed.This field must be completed whenever any of the other fields in each row are completed.

  • Field "Volume of operations". In this field, the volume of transactions of the entities to be reported must be recorded.This is a numeric field to be filled in whenever any of the other fields in each row are filled in.

  • Field 'Profit or loss for the tax period'. In this number field, the profit or loss that the entities to be reported have obtained in the tax period must be recorded.

  • Field "Sum of adjustments to the accounting result since start of activity". In this numeric field, the sum of adjustments to the accounting result since the start of the activity of the entities to be reported must be recorded.

  • Field 'Sum of international DI deductions'.(art. 31 LIS) credited in previous periods". In this number field, the sum of the deductions for international double taxation of article 31 of the LIS that the entities to be reported have declared in previous periods must be included.