Reversal of impairment losses on assets
Article 11.6 of the LIS states that the reversal of an impairment or value adjustment that has been deductible for tax purposes, shall be allocated to the tax base of the tax period in which the reversal occurred, either in the entity that made the adjustment or in another entity related to it.The same rule shall apply in the event of losses arising from the transfer of elements of equity which have been reacquired.
Filling in form 200
In application of the provisions of this article, a series of adjustments will have to be made which will be included in the boxes  and  "Reversal of impairment of value of assets (art. 11.6 LIS)" on page 12 of form 200:
When recovers the value of an item whose depreciation at an earlier time gave rise to the provision of an impairment or value adjustment that was deductible for tax purposes at the time, the amount corresponding to the reversal of the impairment or value adjustment of the asset item should be included in the box .
In the event that an entity transfers to a related entity, an asset item on which an impairment or value adjustment that was deductible for tax purposes had been calculated, and the reversal of the impairment or value adjustment occurs at a time subsequent to said transfer, the acquiring entity must include in the box  the amount corresponding to said reversal.
On the other hand, if the transfer is made to an unrelated entity, in the tax period corresponding to the transfer, the transferring entity must include in the box , the amount that, on the occasion of the reversal of the impairment of the asset item, it included in the box  in a previous tax period.
In the event that an entity transfers an asset and liability item to a third party generating a loss in said transfer, and subsequently reacquires it producing a recovery of the value thereof, the transferring entity must enter in the box  the amount corresponding to said reversion.