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Practical Manual of Companies 2021.

Filling in form 200

Only in the event that the amount in box [00550] "Tax base before the application of the capitalization reserve and compensation of negative tax bases" is positive and different from zero, taxpayers will be able to offset the negative tax bases from previous periods, entering in box [00547] “Compensation of negative tax bases from previous periods” on page 13 of form 200, as a decrease in the amount in box [00550], the amount of the same that they decide to compensate in this declaration. The amount entered in box [00547] will be the result of completing the breakdown table "Details of negative tax bases" on page 15 of form 200, which is explained at the end of this section.

To calculate the limit on the compensation of negative tax bases, the amount of write-offs or waits resulting from an agreement with creditors not related to the taxpayer should not be taken into account. Therefore, this amount must be entered in box [00545] “Income corresponding to write-offs by agreement with creditors (art. 26.1 LIS)” on page 14 of form 200 (box [00593] «Corresponding income by agreement with unrelated cooperative creditors (at quota level) ( DA 8 Law 20/1990)» on page 14 of model 200 in the case of cooperative societies).

For this same reason, the amount of income corresponding to the reversal of impairment losses that are integrated into the tax base by application of the provisions of the sixteenth transitional provision of the LIS, must be entered in box [01509] “Income corresponding to the reversal of impairments ( DT 16.8 LIS)” on page 14 of form 200 (box [01510] "Income corresponding to the reversal of cooperative impairments (at quota level) (DT 16.8 LIS)" on page 14 of model 200 in the case of cooperative societies).

Therefore, and solely to determine the amount in box [00547] that will be affected by the application of the corresponding limitation established for the compensation of negative tax bases, the amount that appears in the aforementioned boxes will be subtracted from said box [00547]. boxes [00545] and [01509] (boxes [00593] and [01510] in the case of cooperative societies).

Keep in mind:

For tax periods beginning on or after January 1, 2019 , information on the net amount of the turnover for the previous twelve months must be included on page 21 of form 200. at the start date of the tax period, for the purposes of determining the application of the limits to the compensation of negative tax bases in the terms provided for in article 26 of the LIS .

For these purposes, upon completing box [00547] a breakdown window will open (except in cases where the table on page 21 of form 200 has already been completed), in which the taxpayer must indicate whether the net amount of turnover during the twelve months preceding the start date of the tax period has been less than 20 million, at least 20 million euros, but less than 60 million or less than 60 million euros. The option marked by the taxpayer will be transferred to the table "Net amount of turnover for the twelve months prior to the start date 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 accounting corrections derived from the application of article 11.12 of the LIS, the compensation of negative contributions for the losses of the cooperatives and the deductions for double taxation, so once the table on page 21 of form 200 is completed, it will not be shown on other screens.

Note common to boxes [00550] "Tax base before application of the capitalization reserve and compensation of negative tax bases" and [00547] "Compensation of negative tax bases from previous periods":

  • If the amount in box [00550] is zero or negative , in no case can any amount of the negative tax bases from previous tax periods be offset, and the figure zero must be entered (" 0») in box [00547].

  • If the amount in box [00550] is positive , the amount in box [00547] reduced, if applicable, by the amounts entered in boxes [00545] and [01509], The limit will be that of box [00550]. That is, the application of box [00547] cannot result in a negative amount in box [00552] "Taxable base" in any case.

Completion of the table “Details of the compensation of tax bases” (page 15 of model 200)

The reporting entity, unless it is a cooperative society, or entities belonging to a tax group that mark the boxes [00009] or [00010] with respect to the year from which the negative tax bases pending compensation at the beginning of the tax period come. object of declaration, you must complete this table in the manner detailed below:

  • In column "Pending application at the beginning of the period/generated in the period" the amounts related to the compensation of negative tax bases generated in the periods 1997 to 2021, pending application, will be collected. at the beginning of the tax period.

    Row «Base compensation year 2021 (*)» only must be completed if the reporting entity has negative tax bases for another tax period also beginning in 2021, but less than 12 months and prior to the tax period that is the subject of the declaration.

    In the case of entities whose tax period does not correspond to the calendar year or that have a split tax period, the negative tax bases from previous periods pending compensation must be included as originating from the year in which the fiscal year began.

  • In column "Applied in this settlement" the part (or all, if applicable) of the corresponding amount in column "Pending application at the beginning of the period" will be included. /generated in the period» , which is applied in the settlement of the tax period object of declaration.

    This column should not include the amount of the negative tax base that, if applicable, may have been generated in the tax period being declared (that is, the box relating to "Compensation of base year 2021» ).

    The total of the column "Applied in this settlement" that is collected in box [00547], will be transferred to box [00547] on page 13 of form 200.

  • In column "Pending application in future periods" the positive difference between the amount of compensation for negative tax bases at the beginning of the tax period or generated in said period in column will be entered. "Pending application at the beginning of the period/generated in the period" ##2##, and the amount of compensation for negative tax bases applied in the settlement of the tax period object of declaration in column «Applied in this settlement» .