Chapter 5. Settlement of Corporation Tax: Calculation 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 determining the taxable 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 supplemented by the provisions set out in Chapter 9 "Tax Regimes special (I) "and in Chapter 10" Special tax regimes (II) "of this practical manual.

Taxpayers applying the special regime for cooperatives or the Canary Islands tax regime must also have he/she has the specialities set out in Chapter 11 "Tax regime for cooperatives" and in Chapter 12 "Canary Islands Tax Regime" of this practical manual.

1. Taxable base: General issues
2. Result of the net gains and losses account (box 00500)
3. Result of the net gains and losses account before Corporation Tax (box 00501)
4. Taxable base before capitalisation reserve and offsetting tax losses (box 00550)
5. Taxable base after capitalisation reserve and offsetting tax losses (box 00552)
6. Tax base after the levelling reserve (box 01330)