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Practical Handbook for Companies 2021

Integration into the taxable base of non-deductible expenses for tax purposes

El artículo 11.12 de la LIS establece que las dotaciones por deterioro de los créditos u otros activos derivadas de las posibles insolvencias de los deudores no vinculados con el contribuyente, no adeudados por entidades de derecho público y cuya deducibilidad no se produzca por aplicación de lo dispuesto en el artículo 13.1.a) de esta Ley, así como los derivados de la aplicación de los apartados 1 y 2 del artículo 14 de esta Ley, correspondientes a dotaciones o aportaciones a sistemas de previsión social y, en su caso, prejubilación, que hayan generado activos por impuesto diferido, a los que resulte de aplicación el derecho establecido en el artículo 130 de esta Ley, se integrarán en la base imponible de acuerdo con lo establecido en esta Ley, con el límite del 70 por ciento de la base imponible positiva previa a su integración, a la aplicación de la reserva de capitalización establecida en el artículo 25 de e

This article regulates the integration in the tax base of a series of expenses that were not deductible for tax purposes in the tax period in which they were accounted for by application of the allocation criteria established by the corporate income tax regulations, and which therefore generated deferred tax assets that could be converted into a claim against the tax authorities.These non-deductible expenses must be included in the tax base, taking into account the limits explained in the following section.

Filling in form 200

In order to include these non-deductible expenses in the tax base, as established in article 11.12 of the LIS, a series of adjustments will have to be made which will be included in the boxes [00415] and [00211] "Impairment losses of art. 13.1 LIS and provisions and expenses (art. 13.1 LIS).14.1 and 14.2 LIS) referred to in art. 11.12 and DT 33ª.1 LIS" from page 12 of form 200:

  • In the box [00415] of increases, the amount of the allocations referred to in article 11.12 of the LIS that are considered accounting expenses in the tax period being reported, but which are not tax deductible according to the provisions of articles 13.1.a), 14.1 and 14.2 of the LIS, should be entered in the box [00415] .

  • When in subsequent tax periods the circumstances set out in articles 13.1.a), 14.1 and 14.2 of the LIS arise for these expenses to be fiscally deductible, a negative adjustment must be made in box [00211].

    A tener en cuenta:

    For tax periods commencing on or after 1 January 2019, information on the net turnover for the twelve months prior to the start date of the tax period must be included on page 21 of form 200, for the purposes of determining the application of the limits established in article 11.12 of the LIS.

    For this purpose, when filling in box [00211], a breakdown window will open (except in cases where the table on page 21 of Form 200 has already been filled in), in which the taxpayer must indicate whether the net turnover during the twelve months prior to the start date of the tax period has been less than 20 million euros, at least 20 million euros, but less than 60 million euros or at least 60 million euros.The option marked by the taxpayer shall be transferred to the table "Net turnover for the twelve months preceding the date of commencement of the tax period" on page 21 of Form 200.

    The option marked by the taxpayer will also be taken into account to determine the limits in the calculation of the compensation of negative taxable bases, the compensation of negative quotas for losses of cooperatives and deductions for double taxation, so that once the table on page 21 of form 200 has been completed, it will not be shown again on other screens.

    Remember:

    In these boxes [00415] and [00211] "Impairment losses of art. 13.1 LIS and provisions and expenses (art. 13.1 LIS)".14.1 and 14.2 LIS) referred to in art. 11.12 and DT 33ª.1 LIS", the allocations referred to in article 11.12 of the LIS must be recorded, but without taking into account the limits on the inclusion of these expenses in the tax base established in that article.These limits shall be included in the boxes [00416] and [00543] "Application of the limit of art. 11.12 LIS to the impairment losses of art. 13.1 LIS and provisions and expenses (art. 14.1 and 14.2 LIS)" on page 12 of form 200, as explained in the following section.

    These boxes [00415] and [00211] should not be completed by co-operative societies, which will instead complete the boxes [00210] and [00480] "Impairment losses under art. 13.1 LIS and provisions and expenses (art. 14.1 and 14.2 LIS) referred to in art. 11.12 LIS (converted into tax liability)" on page 14 of form 200.