Chapter 5.Settlement of Corporation Tax:Determination of the taxable base
The taxpayer calculates the taxable income to be declared for corporate income tax by filling in pages 12 and 13 of form 200.
In relation to the determination of the tax base of taxpayers applying any of the special tax regimes regulated in Title VII of the LIS, the explanations contained in this Chapter should be complemented with what is explained in Chapter 9 "Special tax regimes (I)" and Chapter 10 "Special tax regimes (II)" of this Practical Manual.
Likewise, taxpayers who apply the special system for cooperatives or the tax system for the Canary Islands, should take into account the special features set out in Chapter 11 "Tax system for cooperatives" and in Chapter 12 "Tax system for the Canary Islands" of this Practical Manual in order to determine the taxable base.
- Base imponible:General issues
- Result of the net gains and losses account (box 00500)
- Result of the net gains and losses account before Corporation Tax (box 00501)
- Taxable base before capitalisation reserve and offsetting tax losses (box 00550)
- Taxable base after capitalisation reserve and offsetting tax losses (box 00552)
- Tax base after the levelling reserve (box 01330)