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Practical Manual for Companies 2021.

Filling in form 200

In box [00588] "Deductions to encourage certain activities ( Cap. IV Title. VI, DT 24.3 LIS and art. 27.3 first Law 49/2002) » on page 14 of form 200, taxpayers must record the amount of deductions to encourage certain activities provided for in Chapter IV of Title VI of the LIS, in the third section of the twenty-fourth transitional provision of the LIS, as well as in article 27.3 first of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, which they are entitled to apply in the tax period subject to declaration.

The amount entered in this box will be the result of completing the breakdown table on pages 17 and 18 of Form 200 explained below.

• Completion of the Table "Deductions to encourage certain activities (Cap. IV Title. VI, DT 24.3 LIS and art. 27.3 first Law 49/2002) (pages 17 and 18 of model 200)

This table contains several groups of deductions to encourage certain activities that are covered by different modalities and applicable regulations, so the taxpayer, when completing it, must take into account the percentages and individual limits applicable to each of these deductions as explained in previous sections.

In addition, when the taxpayer completes this table, in general for each of the deductions included in it, he/she must take into account the following:

  • Column "Joint limit" refers to the joint percentage that must operate on the net quota (box [00582] "Positive adjusted total quota" on page 14 of form 200), to determine the maximum deduction amount applicable in the tax period subject to declaration.

  • Column "Year limit" indicates the last year in which the deduction may be applied, which will be the first of those indicated when the fiscal year coincides with the calendar year, provided that the fiscal year has a duration of twelve months.

  • In column "Pending/generated deduction" the amounts of the deduction generated both in the current tax period (2021) and in a period prior to the current one (2003 to 2020) will be recorded in the corresponding boxes, and which are pending application at the beginning of the tax period that is the subject of the declaration.

  • In column "Applied in this settlement" the part (or all, if applicable) of the amounts recorded in the previous column "Deduction generated" relating to the deductions to encourage certain activities, which are applied in the settlement corresponding to the period subject to settlement, will be recorded.

    Keep in mind:

    In box [00588] the total amounts entered in the column "Applied in this settlement" will be recorded, which must be transferred to box [00588] on page 14 of form 200 regarding the settlement of the Tax.

  • In column "Pending application in future periods" the positive difference between the amount of deductions pending at the beginning of the tax period or generated in said period in column "Pending/generated deduction" and the amount of deductions applied in the settlement of the tax period subject to declaration in column "Applied in this settlement" . This amount will remain pending application in future tax periods, unless the tax period being declared is the last one in which the corresponding deduction can be applied, in which case the outstanding deduction balance would be lost.