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Practical Handbook for Companies 2021

Regularisation of conversion of deferred tax assets by means of supplementary self-assessment

In the table "Conversion of deferred tax assets into receivable from the tax authorities (art. 130 LIS)" on page 14 bis of Form 200, section "Amount to be paid or refunded" shall only be completed when the entity files a supplementary self-assessment to amend a previously filed self-assessment with the aim of requesting a lower amount of credit or offset for deferred tax assets converted into a receivable from the tax authorities.

Remember:

In order to complete this section, entities must have previously ticked the complementary self-assessment box on page 1 of form 200, indicating the number of the receipt from the previous tax return.

This section shall be completed as follows:

  • In the box [03243] "Complementary:Refund agreed/offset" the total amount of the claim against the tax authorities for which a credit or offset has been requested in the original self-assessment and for which a refund has been agreed or made by the tax authorities should be entered.If the refund has not been agreed or made by the tax authorities, zero must be entered in the corresponding box:

    • In the event that the entity is taxed exclusively by the State Administration, in the box [03244] "Complementary:The amount completed in boxes [01020] "Credit for conversion of deferred tax assets into a receivable from the tax authorities (art. 130 LIS) (State)" or [01021] "Offset for conversion of deferred tax assets into a receivable from the tax authorities (art. 130 LIS) (State)" on page 14a of the original self-assessment tax return must be entered.

    • In the event that the entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or the Autonomous Community of Navarre, in the box [03245] "Complementary:Return agreed/compensated (D. Forales/Navarra)", you must enter the amount that you have completed in boxes [01043] "Credit for conversion of deferred tax assets into a claim payable to the tax authorities (art. 130 LIS) (D. Forales/Navarra)" or [01044] "Compensation for conversion of deferred tax assets into a claim payable to the tax authorities (art. 130 LIS) (D. Forales/Navarra)" on page 14 bis of the original self-assessment tax return.This box is to be completed on page 26 of form 200.

  • In the box [03317] "Conversion result of AID after regularisation:Credit" shall mean the total amount to be refunded if the entity chooses to request the credit of the receivable from the tax authorities, when the result of the deferred tax asset converted into a receivable from the tax authorities is less than the result of the original self-assessment and the refund has not yet been agreed or offset by the tax authorities:

    • In the event that the entity is taxed exclusively with the State Administration, in the box [03318] "AID conversion result after regularisation:Credit (State)", the amount resulting from subtracting the amount in box [01020] "Credit for conversion of deferred tax assets into receivable from the tax authorities (art. 130 LIS) (State)" or [01021] "Compensation for conversion of deferred tax assets into receivable from the tax authorities (art. 130 LIS) (State)", the amount in box [03244] "Complementary:Agreed/compensated return (State)" for the case that this operation results in a return.

    • In the event that the entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or the Autonomous Community of Navarre, in the box [03319] "AID conversion result after regularisation:Credit (D. Forales/Navarra)", the amount resulting from subtracting the amount in box [01043] "Credit for conversion of deferred tax assets into credits payable to the tax authorities (art. 130 LIS) (D. Forales/Navarra)" or [01044] "Compensation for conversion of deferred tax assets into credits payable to the tax authorities (art. 130 LIS) (D. Forales/Navarra)", the amount in box [03245] "Complementary:Return agreed/compensated (D. Forales/Navarra)", in the event that this operation is to be returned.This box is to be completed on page 26 of form 200.

  • In the box [03320] "AID conversion result after regularisation:Offsetting" shall mean the total amount to be refunded if the entity chooses to offset the credit of the receivable from the tax authorities, when the result of the deferred tax asset converted into a receivable from the tax authorities is less than the result of the original self-assessment and the refund has not yet been agreed or offset by the tax authorities:

    • In the event that the entity is taxed exclusively with the State Administration, in the box [02490] "AID conversion result after regularisation:Compensation (State)", the amount resulting from subtracting the amount in box [01020] "Credit for conversion of deferred tax assets into receivable from the tax authorities (art. 130 LIS) (State)" or [01021] "Compensation for conversion of deferred tax assets into receivable from the tax authorities (art. 130 LIS) (State)" from the amount in box [03244] "Complementary:Agreed/compensated return (State)" for the case that this operation results in a return.

    • In the event that the entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or the Autonomous Community of Navarre, in the box [02491] "AID conversion result after regularisation:Compensation (D. Forales/Navarra)", the amount resulting from subtracting the amount in box [01043] "Credit for conversion of deferred tax assets into credits payable to the tax authorities (art. 130 LIS) (D. Forales/Navarra)" or [01044] "Compensation for conversion of deferred tax assets into credits payable to the tax authorities (art. 130 LIS) (D. Forales/Navarra)", the amount in box [03245] "Complementary:Return agreed/compensated (D.Forales/Navarra)" in the event that this operation is to be returned.This box is to be completed on page 26 of form 200.

  • In the box [02492] "AID conversion result after regularisation:To be paid" shall be the amount to be paid when the result of the deferred tax asset converted into a receivable from the tax authorities is less than that resulting from the original self-assessment and its refund has already been agreed or offset by the tax authorities:

    • In the event that the entity is taxed exclusively with the State Administration, in the box [02493] "AID conversion result after regularisation:To be paid (State)", the amount resulting from subtracting the amount in box [01020] "Credit for conversion of deferred tax assets into a claim payable to the tax authorities (art. 130 LIS) (State)" or [01021] "Compensation for conversion of deferred tax assets into a claim payable to the tax authorities (art. 130 LIS) (State)", the amount in box [03244] in the event that this operation is to be paid, must be entered.

    • In the event that the entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or the Autonomous Community of Navarre, in the box [02494] "AID conversion result after regularisation:To be paid (D. Forales/Navarra)", the amount resulting from subtracting the amount in box [01043] "Credit for conversion of deferred tax assets into credit payable to the tax authorities (art. 130 LIS) (D. Forales/Navarra)" or [01044] "Compensation for conversion of deferred tax assets into credit payable to the tax authorities (art. 130 LIS) (D. Forales/Navarra)", the amount in box [03245] should be entered if this operation is to be paid.This box is to be completed on page 26 of form 200.

Important:

Self-assessments complementary are those whose purpose is to complete or modify those previously filed, and may be filed when they result in a higher amount to be paid than the previous self-assessment or an amount to be refunded that is lower than the amount previously self-assessed.

If, on the other hand, the taxpayer considers that the previous self-assessment has harmed his legitimate interests in any way, he may request the tax authorities to rectify the self-assessment by sending a request to . These requests may be made provided that the Tax Administration has not made a definitive settlement or provisional settlement for the same reason, nor has the four-year limitation period referred to in Article 66 of Law 58/2003, of 17 December, General Taxation, of the Tax Administration's right to determine the tax debt through the settlement or the right to request the corresponding refund, elapsed.In such cases, no supplementary self-assessments shall be submitted.