Assumption of the reductions to the profit and loss account result relating to the items "Mining and hydrocarbons, depletion factor" (box ), "Reserves for investments in the Canary Islands" (box ) and "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)" (box ).
In calculating the amount in box  ( =  +  - ) above, the following should be taken into account in relation to boxes  and :
If the operation box  + (boxes  to ) "Detail of adjustments to the profit and loss account result (excluding adjustment for IS)" for increase) - (boxes  to ) "Detail of adjustments to the profit and loss account result (excluding adjustment for IS)" for decrease), excluding boxes  and  corresponding to the adjustments to the profit and loss account result) results in zero or a negative amount, the application of the decreases to the profit and loss account result referred to in boxes  and  shall not be applicable in any case.In other words, in the aforementioned calculation of box , the amounts in boxes  and  will not be computed to obtain the amount in box .And in this case, tax losses from previous tax periods cannot be offset, so in box  a figure of zero ("0") must be entered.
If, on the other hand, this operation results in a positive amount, the reductions shall be applied to the profit and loss account result referred to in boxes  and/or  for the purposes of obtaining the amount corresponding to box , but bearing in mind that the application of these reductions (of boxes  and , individually considered and/or as a whole, may not give rise in any case to a negative taxable base (box ).
Case of shipping entities under tonnage taxation regime
If these entities have entered in box  a positive amount resulting from the sum of the amounts in boxes  "Taxable income from activities or income taxed under the general system" and  "Taxable income derived from the application of the special system" on page 13 of form 200:
The total amount of tax losses to be offset in the tax period subject to assessment, entered in box  on page 15 of form 200, must be transferred to the same box on page 13 of the form, reduced by the amount entered in box  on page 21 of form 200.
This amount in box  on page 13 shall be subtracted from the amount in box .but bearing in mind that the maximum amount by which the amount in box  can be reduced is the amount shown in box .
And the result thus obtained, which may not be negative, shall be entered in box  relating to the tax base.