Integration into the taxable base of non-deductible expenses for tax purposes
Article 11,12 of the Spanish Corporation Tax Act establishes that impairment allowances for loans and other assets derived from possible insolvency risk of debtors not linked to the taxpayer, not due by public entities and whose deductibility does not occur due to the application of the provisions in article 13.1.a) of this Act, as well as those derived from the application of sections 1 and 2 of article 14 of this Act , corresponding to provisions or contributions to social security systems and, where applicable, early retirement, which have generated deferred tax assets, to which the right established in article 130 of this Act applies, it will be included in the taxable base in accordance with the provisions of in this Act, with a limit of 70% of the positive taxable base prior to its integration, to the application of the reserve of capitalisation established in article 25 of this Act and the compensation of taxable negative bases.
This article regulates the integration into the gross tax base of a series of expenses that were not tax deductible in the tax period in which the criteria for imputation established by the Corporation Tax regulations were applied, and which for this reason, they generated deferred tax assets that could be converted into a credit payable to the Tax Administration. The inclusion of these non-tax deductible expenses in the taxable base must be carried out taking into account the limits explained in the following section.
Filling in form 200
To integrate these non-tax deductible expenses into the taxable income, as set out in article 11,12 of the Spanish Corporation Tax Act, a series must be carried out of adjustments to be included in boxes  and  "Impairment losses under article 13,1 of the Corporation Tax Act and provisions and expenses (articles 14,1 And 14,2 LIS), referred to in Article 11,12 and DT 3ª. 1 LIS, " on page 12 of form 200:
In the  box of increases, the amount of the allowances referred to in Article 11,12 of the Spanish Corporation Tax Act that is considered an accounting expense in the tax period subject to tax returns, but which are not tax deductible as provided for in Articles 13.1.a), 14,1 and 14,2 of the Spanish Corporation Tax Act.
When the circumstances set out in Articles 13.1.a), 14,1 and 14,2 of the Spanish Corporation Tax Act occur in subsequent tax periods so that these expenses are tax deductible, a negative adjustment must be made in the box .
Keep in mind:
For tax periods beginning from 1 January 2019, it must be included on page 21 of form 200, information on the net turnover for the twelve months prior to the start date of the tax period, for the purposes of determining the application of the limits established in article 11,12 of the Spanish Corporation Tax Act.
For these purposes, when filling in box  a breakdown window will open (except in cases that have already been filled in before the table on page 21 of Form 200), in which the taxpayer must indicate whether the net turnover during the twelve months prior to the start date of the tax period, it was less than 20 million euros, at least 20 million euros, but less than 60 million euros or at least 60 million euros. The option set by the taxpayer will be transferred to the table "Net turnover of the twelve months prior to the start date of the tax period" on page 21 of form 200.
The option set by the taxpayer will also be taken into account to determine the limits on the calculation of the compensation of negative taxable bases, of compensation of negative payments for losses of cooperatives and deductions for double taxation, so once the table of page 21 of Form 200, will not be displayed again on other screens.
In these boxes  and  "Impairment losses under article 13,1 of the Corporation Tax Act and provisions and expenses (arts. 14,1 And 14,2 LIS), as referred to in Article 11,12 and 1 of the Corporation Tax Act, "the provisions must be entered as referred to in article 11,12 of the Spanish Corporation Tax Act, but without taking into account the limits of integration into the taxable base of these expenses established in that article. These limits will be included in the boxes  and  "Application of the limit of article 11,12 of the Corporation Tax Act to the impairment losses of article 13,1 of the Spanish Corporation Tax Act and provisions and expenses (article 14,1 and 14,2 of the Spanish Corporation Tax Act) "on page 12 of form 200, as explained in the following section.
These boxes  and  should not be completed by the cooperative companies, which, in their place, fill in the boxes  and  "Impairment losses of article 13,1 of the Corporation Tax Act and provisions and expenses (art. 14,1 and 14,2 LIS) to which Article 11,12 of the Spanish Corporation Tax Act (converted into a fee) refers "on page 14 of form 200.