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Practical Handbook for Companies 2021

Option of splitting in cases of change of residence (art. 19.1 LIS)

With effect for tax periods beginning on or after 1 January 2021, is replaced in cases of change of residence of an entity to a Member State of the European Union or of the European Economic Area which has concluded an agreement with Spain or the European Union on mutual assistance for the recovery of tax debts, the possibility for the taxpayer to defer payment of the tax debt resulting from the application of the provisions of the first paragraph of Article 19.1 of the LIS, until the assets affected are transferred to third parties, by the possibility of dividing this payment, also at the request of the taxpayer, by equal fifths per year .

The option shall be exercised exclusively in the corporate income tax return corresponding to the tax period concluded on the occasion of the change of residence, bearing in mind that the payment of the first fraction must be made during the voluntary tax return period corresponding to said tax period.The due date and payability of the remaining four annual instalments will be demanded together with the late payment interest accrued for each one of them, successively one year after the end of the voluntary deadline for the last tax period. Además, será exigible la constitución de garantías cuando se justifique la existencia de indicios racionales de que el cobro de la deuda se podría ver frustrado o gravemente dificultado.

The fractionation will lose its validity in the following cases:

  1. When the assets concerned are transferred to third parties.

  2. When the assets affected are subsequently transferred to a third country other than those indicated in the second paragraph of article 19.1 of the LIS.

  3. When the taxpayer subsequently transfers his tax residence to a third country other than those indicated in the second paragraph of Article 19.1 of the LIS.

  4. When the taxpayer is in liquidation or is involved in collective enforcement proceedings, such as insolvency proceedings, or any equivalent proceedings.

  5. When the taxpayer does not make the payment within the period provided for in the instalment payment.

Filling in Form 200

When the entity chooses to pay the tax debt in instalments under the terms established in article 19.1 of the LIS, in addition to ticking box [00037] "Option to pay in instalments art. 19.1 LIS" on page 1 of form 200, in the event that the entity pays tax exclusively to the State Administration, it must complete section "Option to pay in instalments in the event of changes of residence (art. 19.1 LIS)" on page 14 bis as detailed below:

  • In the box [01588] "Amount included in the tax base (State)", the amount of the difference between the market value and the tax value of the transferred assets included in boxes [01572] and [01573] "Change of residence to Member States of the European Union or EEA (art. 19.1 LIS)" on page 12 of form 200 should be entered for cases of change of residence to a Member State of the European Union or of the European Economic Area, but only the part of this adjustment that corresponds to the State Administration.

  • Para el cálculo del importe a consignar en la casilla [02481] «Deuda tributaria resultante del fraccionamiento art. 19.1 LIS (Estado)» será necesario que, de forma separada, la entidad calcule el importe de la casilla [01586] «Resultado de la autoliquidación (Estado)» con los mismos datos contenidos en esta autoliquidación, pero sin incluir el importe del ajuste consignado en las casillas [01572] y [01573] «Cambio de residencia a Estados miembros de la Unión Europea o EEE (art. 19.1 LIS)» de la página 12 del modelo 200, de tal forma que el importe a cumplimentar en esta casilla [02481] será el resultado de restar a la casilla [01586] «Resultado de la autoliquidación (Estado)» de la página 14 bis contenida en esta autoliquidación, el importe de la misma casilla de la autoliquidación calculada separadamente sin incluir el ajuste que da lugar a este fraccionamiento según el artículo 19.1 de la LIS.

  • In the box [02483] "1st instalment (State)" the amount of the box [02481] "Tax liability resulting from instalment payment art. 19.1 LIS (State)" should be entered divided by five:

    [02483] = [02481] / 5

  • In the box [02485] "Result of the self-assessment including the 1st instalment of art. 19.1 LIS (State)" the amount resulting from the following operation should be entered:

    [02485] = [01586] - [02481] + [02483]

In the event that the entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or Navarrese Autonomous Community, boxes [02480] "Amount included in the tax base (D. Forales/Navarra)", [02482] "Tax debt resulting from the splitting of art. 19.1 LIS (D. Forales/Navarra)", [02484] "1st splitting of D. Forales/Navarra)" and [02486] "Result of the self-assessment including the 1st splitting of art. 19.1 LIS (D. Forales/Navarra)", must be completed in the same way through the table for determining the amount to be paid or returned to each of the Provincial Administrations on page 26 of form 200.

Liquid to be paid in

Within the voluntary period for filing the corporate income tax return, the entity may modify the amount of the instalment declared in the original self-assessment, provided that the amount to be paid is higher, by filing a supplementary self-assessment.In order to be able to modify the amount of the instalment declared and calculate the difference to be paid with respect to the amount of the instalment declared in the original self-assessment, the entity must complete the section "Option of instalments in cases of changes of residence (art. 19.1 LIS)" on page 14 bis of form 200, the section "Amount to be paid" as detailed below:

  • In the event that the entity is taxed exclusively by the State Administration, in the box [02487] "Complementary:Result of the self-assessment including the 1st instalment of art. 19.1 LIS from previous self-assessments corresponding to tax period 2021 (State)", the amount completed in box [02485] "Result of the self-assessment including the 1st instalment of art. 19.1 LIS (State)" on page 14 bis of the original self-assessment 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 [02488] "Complementary:Result of the self-assessment including the 1st instalment of art. 19.1 LIS from previous self-assessments corresponding to tax period 2021 (D. Forales/Navarra)", you must enter the amount that you have completed in box [02486] "Result of the self-assessment including the 1st instalment of art. 19.1 LIS (D. Forales/Navarra)" on page 14 bis of the original self-assessment.

  • In the event that the entity pays taxes exclusively to the State Administration, in the box [02489] "Amount to be paid including the 1st instalment of art. 19.1 LIS (State)", the amount resulting from subtracting from box [02485] "Result of the self-assessment including the 1st instalment of art. 19.1 LIS (State)", the amount of box [02487] "Complementary:Result of the self-assessment including the 1st instalment of art. 19.1 LIS from previous self-assessments corresponding to the tax period 2021 (State)".

    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 Community of Navarre, in the box [03242] "Amount payable including the first instalment of art. 19.1 LIS (D. Forales/Navarra)", the amount resulting from subtracting the amount in box [02486] "Result of the self-assessment including the first instalment of art. 19.1 LIS (D. Forales/Navarra)", the amount in box [02488] "Complementary:Result of the self-assessment including the 1st instalment of art. 19.1 LIS from previous self-assessments corresponding to the tax period 2021 (D. Forales/Navarra)".

    A tener en cuenta:

    Boxes [02489] and [03242] are not to be completed exclusively in cases where the entity submits a complementary self-assessment in order to modify the amount of the instalment declared in the original self-assessment.If the entity does not submit this complementary self-assessment, the amount entered in boxes [02489] and [03242] shall coincide with the amount entered in boxes [02485] and [02486].

Example:

Company "A", which does not carry out operations in foral territories, has obtained in 2021 profits in the exercise of its activity of 60,000 euros.On 31 December of the same year, he moved his residence from Spain to France and decided to opt to apply the instalment payment of part of the tax debt under the terms described in article 19.1 of the LIS.Its assets include machinery with a market value of 15,000 euros, but which is fiscally valued at 10,000 euros.This machinery will be transferred to France for further use in its activity.How should Company A complete Form 200 in order to opt for such splitting?

Response:

Firstly, in order to be able to opt for the fractioning of part of the tax debt under the terms of Article 19.1 of the LIS, Company "A" must tick box [00037] "Fractioning option at.19.1 LIS" on page 1 of form 200 for the 2021 tax year, as this is the last tax period in which the company will be a corporate income taxpayer.

In addition, Company A must make a positive permanent adjustment to the profit and loss account in the amount of 5,000 euros, which is the result of the difference between the market value and the tax value in accordance with article 19.1 of the LIS.This correction must be entered in the increase box [01572] "Change of residence to Member States of the European Union or EEA (art. 19.1 LIS)" on page 12 of form 200, according to the following calculations:

Market value:15,000 euros

Fiscal Value: 10.000 euros

Difference in value:5,000 euros

Box [01572] "Change of residence to Member States of the European Union or EEA (art. 19.1 LIS)":+ 5,000 euros

Company A has completed its self-assessment with the following data:

Profit and loss account result:60,000 euros

Correction to the profit and loss account result:+ 5,000 euros

Base imponible:65,000 euros

Tax rate:25 %

Cuota íntegra:16,250 euros

Result of the self-assessment (box [01586]):16,250 euros

Liquid amount to be paid in or refunded (box [00621]):16,250 euros

La Sociedad «A» por haber optado por el fraccionamiento de parte de la deuda tributaria en los términos previstos en el artículo 19.1 de la LIS, tendrá también que cumplimentar el apartado «Opción de fraccionamiento en supuestos de cambios de residencia (art. 19.1 LIS)» de la página 14 bis del modelo 200, si bien, para el cálculo de la casilla [02481] «Deuda tributaria resultante del fraccionamiento art. 19.1 LIS» será necesario que, de forma separada, la Sociedad «A» calcule el importe de la casilla [01586] «Resultado de la autoliquidación (Estado)» con los mismos datos contenidos en la autoliquidación, pero sin incluir el importe del ajuste consignado en la casilla [01572] «Cambio de residencia a Estados miembros de la Unión Europea o EEE (art. 19.1 LIS)» de la página 12 del modelo 200 por importe de 5.000 euros.In this way, the amount to be completed in box [02481] will be the result of subtracting from box [01586] "Result of the self-assessment (State)" on page 14 bis contained in this self-assessment, the amount of the same box of the self-assessment calculated separately without including the adjustment that gives rise to this splitting in accordance with article 19.1 of the LIS.

Therefore, the calculation to be made separately by Company A is as follows:

Profit and loss account result:60,000 euros

Correction to the profit and loss account result:0

Base imponible:60,000 euros

Tax rate:25 %

Cuota íntegra:15,000 euros

Self-assessment result (box [01586]):15,000 euros

Liquid amount to be paid in or refunded (box [00621]):15,000 euros

Taking these data into account, Company "A" must enter in box [02481] "Tax liability resulting from the splitting of tax liability art. 19.1 LIS (State)" the amount of 1,250 euros, which results from subtracting the adjustment of 5,000 euros from box [01586] of the self-settlement that we wish to file, minus the adjustment of 5,000 euros from box [01586] of the self-settlement calculated separately without including the adjustment of 5,000 euros, i.e. 1,250 euros (16,250 - 15,000).

Finally, in accordance with the above, Company "A" must complete the section "Option of splitting in the event of changes of residence (art. 19.1 LIS)" on page 14 bis of form 200 with the following amounts:

Amount included in the tax base (State) (box [01588]):5,000 euros

Tax debt resulting from fractionation art. 19.1 LIS (State) (box [02481]):1,250 euros (16,250 - 15,000)

1st Fractionation (State) (box [02483]):250 euros (1,250 / 5)

Result of the self-assessment including the 1st instalment of art. 19.1 LIS (State) (box [02485]):15.250 euros (16.250 - 1.250 + 250)

Liquid to be paid including the 1st instalment of art. 19.1 LIS (State) (box [02489]):15,250 euros