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Practical Manual of Companies 2021.

Deductions for international double taxation of previous periods applied in the financial year (articles 31 and 32 RDLeg. 4/2004)

Filling in form 200

As established in section 4 of the twenty-third transitional provision of the LIS , in box [00572] «Deductions due to international double taxation of previous periods applied in the year (art. 31 and 32 RDLeg. 4/2004)» , the balance pending deduction due to insufficient full quota will be recorded, relating to deductions to avoid international double taxation generated in previous tax periods (2005, 2006, 2007 , 2008, 2009, 2010, 2011, 2012, 2013 and 2014) in accordance with the provisions of articles 31 and 32 of the RDLeg. 4/2004, which has been applied by the taxpayer in the reporting period. The amount entered in this box will be the one resulting from completing the breakdown table on page 16 of form 200 explained below.

The amount of this deduction will be determined taking into account the current tax rate in the tax period in which it is applied.

Completion of the table «International double taxation deductions RDLeg. 4/2004» (page 16 of model 200)

Taxpayers who apply these deductions for internal double taxation must complete this table in which they must enter the amounts of the deductions to avoid international double taxation, generated in the years 2005 to 2014, and that have been or can be carried over to future tax periods. , as detailed below:

  • Inside block « DI internal previous exercises» , rows «D. I. international 2005» to «D. I. international 2014» , are provided for deductions for international double taxation in accordance with the provisions of articles 31 and 32 of the RDLeg. 4/2004 generated from 2005 to 2014, respectively, and which were transferable to subsequent tax periods due to insufficient full quota.

  • In column "Pending deduction" it must be taken into account that, if it is a deduction generated in any of the tax periods prior to the one that is subject to settlement and beginning in 2005, 2006 , 2007, 2008, 2009, 2010, 2011, 2012, 2013 or 2014, from block «DI international exercise previous» , the balance of the corresponding deduction that was pending application at the beginning of the tax period that is the subject of settlement will be entered in the respective box of this column. In any case, said balance must be relative to the tax rate of the tax period in which the deduction was generated.

  • In column "Tax type/generation period" the type of tax for which the reporting taxpayer, beneficiary of the deduction, was taxed in the tax period in which it was generated. This column does not exist for cases in which the tax period from which the deduction is generated is the tax period subject to settlement.

  • In column "2021 Pending deduction" the amounts referring to pending deductions from previous years will be collected. In the event that the tax rate applicable by the taxpayer beneficiary of the deduction in the tax period in which it was generated is different from the tax rate for which he is taxed in the tax period subject to settlement (collected in the row "Type of tax 2021"), the amount that must be entered in this column will be the result of multiplying the amount in the corresponding box in column "Pending deduction" by the fraction «Lien type 2021/Lien type generation period» .

    For these purposes, it is recalled that in section 4 of the twenty-third transitional provision of the LIS , according to which the amount of the deductions established in this provision and in articles 30, 31.1 .b) and 32.3 of the RDLeg. 4/2004 will be determined taking into account the tax rate in force in the tax period in which it applies.

    Keep in mind:

    In general, the tax rate corresponding to the 2021 financial year will be obtained by dividing the amount in box [00562] “Full fee” on page 14 of form 200 by the amount in box [ 00552] "Tax base" on page 13 of model 200.

    In the case of generation of the deduction in accordance with article 31.1.a) of the RDLeg. 4/2004 or, if generated in accordance with article 31.1.b) of the RDLeg. 4/2004 only when the tax rate of the tax period of generation is equal to that of the tax period subject to settlement, the amount entered in the column " Pending deduction" will be equal to the amount entered in the corresponding box in the column « 2021 pending deduction » .

  • In column "Applied in this settlement" the part (or all, where appropriate) of the corresponding amount from the previous column "2021 pending deduction" will be collected ##2##that is applied in the settlement of the tax period subject to settlement.

    Keep in mind:

    • The application of this deduction has as limit the amount of the full quota that appears in box [00562] on page 14 of form 200.

      For these purposes, according to the provisions of section 2 of the fifteenth Additional Provision of the LIS , in periods beginning on or after January 1, 2016, for taxpayers whose net amount of turnover is at least 20 million euros during the 12 months prior to the date on which the tax period begins, this amount may not exceed 50 percent of the taxpayer's full amount.

    • 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. to the start date of the tax period, for the purposes of determining the application of the limit established in DA 15 of the LIS.

      For these purposes, prior to completing this table "International double taxation deductions (RDLeg. 4/2004)» (except in cases where the table on page 21 of form 200 has already been completed), a breakdown window will open in which the taxpayer must indicate whether the net amount of the 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 at least 60 million euros . The option marked by the taxpayer will be moved to the box “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 accounting corrections derived from the application of article 11.12 of the LIS, the compensation of negative tax bases and the compensation of contributions for losses of the cooperatives, so once the table on page 21 of model 200 is completed, it will not be shown on other screens.

    • In box box [00572] the total of the amounts entered in the column "Applied in this settlement" will be collected, which must be transferred to box [00572] on page 14 of form 200 regarding the settlement of the Tax.

  • Column "Pending application in future periods" is used to collect the part of the corresponding deduction in column "2021 pending deduction" that is not was included in the corresponding box in its next column. That is, it refers to the part of the deduction that, because it has not been applied in the settlement of the tax period being declared, remains pending to be applied in future tax periods.