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Practical Handbook for Companies 2021

Filling in Form 200

In the box [00588] "Deductions to encourage certain activities (Cap. IV Tit.VI, DT 24ª.3 LIS and art. 27.3 primero Ley 49/2002)" on page 14 of form 200, taxpayers must enter the amount of the deductions to encourage certain activities provided for in Chapter IV of Title VI of the LIS, in section three of the twenty-fourth transitory provision of the LIS, as well as in article 27.3 primero of Law 49/2002, of 23 December, on the tax regime for non-profit organisations and tax incentives for patronage, which they are entitled to apply in the tax period being declared.

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

- Completion of the table "Deductions to incentivise certain activities (Ch. IV Tit.VI, DT 24ª.3 LIS and art. 27.3 first Law 49/2002)" (pages 17 and 18 of form 200).

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

In addition, when the taxpayer fills in this table, in general for each of the deductions included in it, the following should be taken into account:

  • The column "Límite conjunto" refers to the joint percentage to be applied to the net tax liability (box [00582] "Cuota íntegra ajustada positiva" on page 14 of form 200), to determine the maximum amount of deduction applicable in the tax period being declared.

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

  • In the column "Deduction pending/g1enerated" 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), and which are pending application at the beginning of the tax period being declared, shall be entered in the corresponding boxes.

  • The column "Applied in this settlement" contains the part (or all, if applicable) of the amounts entered in the previous column "Deduction generated" relating to deductions to encourage certain activities, which are applied in the settlement corresponding to the period being settled.

    A tener en cuenta:

    In the box [00588] the total of the amounts entered in the column "Applied in this tax assessment" shall be included, which shall be transferred to box [00588] on page 14 of form 200 relating to the tax assessment.

  • The positive difference between the amount of deductions outstanding at the beginning of the tax period or generated in the tax period in the column "Deduction outstanding/g2enerated" and the amount of deductions applied in the assessment of the tax period being reported in the column "Applied in this assessment" should be entered in the column "Pending application in future periods". This amount will be carried forward to future tax periods, unless the tax period being reported is the last one in which the corresponding deduction can be applied, in which case the balance of the deduction would be lost.