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Practical Handbook for Companies 2021

Filling in Form 200

In accordance with the provisions of articles 31 and 32 of the LIS, in the box [00573] "Deduction for international double taxation generated and applied in the year (arts.31 and 32 LIS)", the amount of these deductions for the avoidance of international double taxation that the taxpayer has generated and applied in the reporting period shall be entered.The amount entered in this box shall be the amount resulting from filling in the breakdown table on page 16 of Form 200 explained below.

Completion of the table "International double taxation deductions LIS" (page 16 of form 200).

Taxpayers who apply the deductions for international double taxation regulated in articles 31 and 32 of the LIS, should complete in this table the block "DI International 2021" in which they should enter the amounts of the deductions to avoid international double taxation referred to in articles 31 and 32 of the LIS generated in the tax period of the tax return, as detailed below:

  • In the column "Deduction generated" the amount of the deductions for international legal and economic double taxation (articles 31 and 32 of the LIS) generated in 2021 will be included.

  • The column "Applied in this settlement" contains the part (or the totality if applicable) of the amounts stated in the previous column "Deduction generated" relating to the deductions for international legal and economic double taxation, which are applied in the settlement for the period being settled.

    A tener en cuenta:

    • For tax periods beginning on or after 1 January 2016, paragraph 2 of the fifteenth additional provision of the LIS establishes that taxpayers whose net turnover is at least 20 million euros during the 12 months prior to the date on which the tax period begins must take into account that the amount of the deductions to avoid international double taxation provided for in articles 31, 32 and section 11 of article 100 of the LIS, as well as those deductions to avoid double taxation referred to in the twenty-third transitory provision of this Law, may not exceed a combined total of 50 percent of the taxpayer's gross tax liability.

    • For tax periods commencing on or after 1 January 2019, information on the net turnover for the twelve months prior to the start date of the tax period must be included on page 21 of form 200, for the purposes of determining the application of the limit established in DA 15ª of the LIS.

      For these purposes, prior to filling in this table "International double taxation deductions LIS" (except in cases where the table on page 21 of form 200 has already been filled in), a breakdown window will open in which the taxpayer must indicate whether the net turnover during the twelve months prior to the start date of the tax period has been less than 20 million, at least 20 million euros, but less than 60 million euros or at least 60 million euros.The option marked by the taxpayer shall be transferred to the table "Net turnover for the twelve months prior to the date of commencement 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 offsetting of tax losses and the offsetting of contributions for losses of cooperatives, so that once the table on page 21 of form 200 has been completed, it will not be shown again on other screens.

    • In the box [00573] the total of the amounts entered in the column "Applied in this tax assessment" shall be included, which shall be transferred to box [00573] on page 14 of form 200 relating to the tax assessment.

  • In the column "To be applied in future periods" the part of the deductions in the column "Deduction generated" that were not included in the boxes corresponding to the column "Applied in this settlement" shall be included. In other words, it refers to the part of the deductions that, because they have not been applied in the settlement of the tax period being declared, remains to be applied in future tax periods.