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2021 Corporation Tax practical guide.

Completion of the table on page 20 quater of Form 200

Taxpayers who, in accordance with the provisions of the previous sections, are included in the taxable base corresponding to the tax period of the tax return, expenses that were not deductible in the tax period in which they were accounted, under the terms established in article 11,12 of the Corporation Tax Act , they must complete the table "Provisions for impairment of credits or other assets derived from possible insolvencies of debtors not linked to the taxpayer and others of art. 11,12 LIS with the possibility of conversion into required credit "on page 20 quater of form 200 as explained below:

  • In the block "Pending allocations for integration at the beginning of the period/generated in the period", two columns are distinguished:

    • In the column "Who have not met the tax deductibility conditions," the amounts relating to these expenses will be entered in the as referred to in article 11,12 of the Spanish Corporation Tax Act, which were not tax deductible in the tax period in which they were posted and which, therefore, generated deferred tax assets. In other words, the amount of the allowances referred to in article 11,12 of the Corporation Tax Act generated in 2007 will be entered and previous, 2008 to 2015, 2016, 2017, 2018, 2019 and 2020, respectively, which are pending integration into the base 2021 tax assessment in the tax period subject to tax declaration and which do not meet the tax deductibility conditions in that tax period.

    • In the column "Who have met tax deductibility conditions but not integrated by application of the limit," the amounts will be entered relating to those expenses referred to in article 11,12 of the Spanish Corporation Tax Act that were not tax deductible in the tax period in which they generated deferred tax assets, and that in the tax period subject to tax returns become tax deductible. In other words, the amount of the allowances referred to in article 11,12 of the Corporation Tax Act generated in 2007 will be entered and previous, 2008 to 2015, 2016, 2017, 2018, 2019 and 2020, respectively, which are pending integration into the taxable base in the tax period subject to tax return and that, in this period, the conditions of deductibility cannot be included by applying the limit established in article 11,12 of the Spanish Corporation Tax Act.

    • In the column "Provisions included in this settlement", the amounts relating to those expenses referred to in the Article 11,12 of the Spanish Corporation Tax Act, which in the tax period subject to tax returns meet the tax deductibility conditions, and which can be integrated into the taxable base for that period, in accordance with article 11,12 of the Spanish Corporation Tax Act. In other words, the amount of the allowances referred to in article 11,12 of the Corporation Tax Act generated in 2007 will be entered and previous, 2008 to 2015, 2016, 2017, 2018, 2019 and 2020, respectively, which are included in the taxable base of the tax period subject to tax return.

    • In the column "Provisions applied for the conversion of deferred tax assets", the provisions generated in the period will be entered tax that corresponds to deferred tax assets that have been converted by the taxpayer as they meet the requirements of article 130 of the Spanish Corporation Tax Act. In other words, the amount of the allowances corresponding to the years 2007 and previous years, 2008 to 2015, 2016, 2017, 2018 , 2019, 2020 and 2021, respectively, that have generated deferred tax assets on which the conversion right established in article 130 of the Spanish Corporation Tax Act has been applied.

  • In the block "Pending allocations for future periods of integration", we distinguish two columns:

    • In the column "Who have not met the tax deductibility conditions," the amounts relating to these expenses shall be entered in the as referred to in article 11,12 of the Spanish Corporation Tax Act, which were not tax deductible in the tax period in which they were accounted for and which resulted in deferred tax assets, which in the tax period subject to tax return, are pending integration into the taxable base of future periods. In other words, the amount of these allowances referred to in article 11,12 of the Corporation Tax Act generated in 2007 will be entered and previous, 2008 to 2015, 2016, 2017, 2018, 2019 and 2020, respectively, which are pending inclusion in the taxable base of future periods, as referred to in the previous section. 2021

    • In the column "Who have met tax deductibility conditions but not integrated by application of the limit," the amounts will be entered relating to those expenses referred to in article 11,12 of the Spanish Corporation Tax Act that are deductible in the tax period subject to tax declaration, but not they can be included in the taxable base for this period by applying the limit established in article 11,12 of the Spanish Corporation Tax Act, and therefore are pending integration in future tax periods. In other words, the amount of these allowances referred to in article 11,12 of the Corporation Tax Act generated in 2007 will be entered and previous, 2008 to 2015, 2016, 2017, 2018, 2019 and 2020, respectively, which are pending integration into the taxable base of future periods, as referred to in the previous section.

      Keep in mind:

      The amounts will be entered at base level, except in the case of cooperative companies, whose amounts will be referred to the fee.

      The boxes corresponding to the row " 2021 *" must only be completed if the bank has provisions pending integration corresponding to a tax period started in 2021, prior to the one that is now the subject of a tax return.