Eliminations pending inclusion by companies leaving a group
The article 64 of the LIS establishes that eliminations shall be made in accordance with the criteria established in the Rules for the Preparation of Consolidated Annual Accounts, approved by Royal Decree 1159/2010, of 17 September, provided that they affect the individual tax bases and with the specificities provided for in this Law.
However, with effect for tax periods beginning on or after 1 January 2021, 5 per cent of the dividends distributed between companies forming part of a group or of the positive income obtained on the transfer of a holding in a group entity, under the terms established in article 21.10 of the LIS, will not be subject to elimination.
Likewise, article 65.1 of the LIS establishes that the eliminated results will be included in the tax base of the tax group when so established in the Rules for the Preparation of Consolidated Financial Statements, approved by Royal Decree 1159/2010, of 17 September (amended by Royal Decree 1/2021, of 12 January).
However, the eliminated results shall be included in the individual tax base of the entity that generated those results and ceases to form part of the tax group in accordance with the provisions of letter a) of Article 74.1 of the LIS, in the tax period in which the exclusion occurs.
Filling in form 200
For these purposes, in the boxes  and  "Eliminations pending incorporation of companies that cease to belong to a group" on page 13 of form 200, the amounts corresponding to the incorporation of the eliminated results pending incorporation into the individual tax base of the entity that generated said results and has ceased to form part of the tax group shall be included.Such incorporation shall take place in the tax period in which the exclusion occurred.