Filling in Form 200
Taxpayers must enter in the box  "Capitalisation reserve" on page 13 of form 200, the amount of the reduction in the tax base to which they are entitled in the tax period being declared, due to the application of the capitalisation reserve.That amount shall be the amount resulting from the completion of the breakdown table "Capitalisation reserve" on page 20a of Form 200.
A tener en cuenta:
The socities that form part of a group taxed under the tax consolidation regime that have ticked boxes  or , must complete box  directly, without making the breakdown in the Capitalisation reserve table on page 20 bis of form 200.
On the other hand, according to article 43.1.b), number 2 of the LIS, economic interest groupings can allocate to their members the capitalisation reserve that they have not applied in the tax period.In this case, the members shall include in box  the amount corresponding to this capitalisation reserve that has been allocated to them.This same case is also applicable in the case of joint ventures.
Completion of the "Capitalisation reserve" table (page 20a of Form 200)
Taxpayers applying the capitalisation reserve must complete this table as follows:
In the column "Entitlement to reduce B.I. generated in the period/to be applied at the beginning of the period" the amounts that generated entitlement to reduce the tax base in the tax periods 2019, 2020 and 2021 should be entered.
The "row 2021(*)" should only be completed in cases where the institution has capitalisation reserves funded in another tax period starting in 2021, but shorter than 12 months and prior to the reported financial year.
In the column "Reduction BI applied" the amounts that generated the right to reduce the tax base in the tax periods 2019, 2020 and 2021, which are going to be applied in the period being declared, should be entered.
The total amount of the column "BI reduction applied" shown in box , shall be transferred to box  on page 13 of form 200.
In the column "BI reduction pending application in future periods", the amounts entitled to reduce the tax base generated in the 2020 and 2021 tax periods, respectively, which due to insufficient tax base remain pending application for future tax periods, should be entered.
The box in this column relating to the amounts that generated the right to reduce the tax base in 2019 is blocked as from 2021, since according to the provisions of article 25.1 of the LIS, in the event of insufficient tax base to apply the reduction, the outstanding amounts can be applied in the tax periods ending in the 2 years immediately following the end of the tax period in which the right to the reduction was generated.Therefore, the amounts that generated the right to reduce the tax base in 2019 cannot be left pending for future periods.
The amount of the capitalisation reserve appropriated during the financial year shall be entered in box .