Transactions with non-cooperative jurisdictions
The article 15 g) of the LIS establishes the non-deductibility of service expenses corresponding to transactions carried out directly or indirectly with persons or entities resident in countries or territories classified as non-cooperative jurisdictions, or which are paid through persons or entities resident in these, unless the taxpayer proves that the accrued expense corresponds to a transaction or operation effectively carried out.
Filling in form 200
In application of the provisions of this provision, the taxpayer must make the following adjustments in boxes  and  "Transactions carried out with non-cooperative jurisdictions (art. 15 g) LIS)" on page 12 of form 200:
In the tax period in which these non-deductible expenses are booked, a positive adjustment must be made to the accounting result in box .
However, if in subsequent tax periods, the taxpayer proves that these accrued expenses relate to a transaction actually carried out, these expenses will be considered tax deductible and a negative adjustment should be made in box .