Increase due to loss of tax benefits of previous periods
If during the tax period covered by the tax return there has been non-compliance with the conditions established for exemptions, deductions or tax incentives in the tax base or in the total tax liability applied by the entity in corporate income tax returns corresponding to previous tax periods (thereby determining the loss of the right to them), taxpayers must enter in the boxes  and  "Increase due to loss of tax benefits from previous periods" (in the event of taxation exclusively with the State or with one or more of the provincial tax administrations, respectively) on page 14 bis of form 200, the sum of the amounts that, for this reason, must be refunded in this tax return.For these purposes, the following amounts, among others, must be entered in these boxes:
In the event of non-compliance with the requirements of article 25 of the LIS for the capitalisation reserve, the amounts of the corresponding adjustment will be included, in accordance with the terms established in article 125.3 of the LIS.
The comunidades titulares de montes vecinales en mano común should include in this box the amounts that should be included in the gross tax liability in the case contemplated in the antepenultimate paragraph of Article 112.1 of the LIS.
The credit cooperatives which, for the purposes of remuneration of social contributions, have made use of the part of the Mandatory Reserve Fund which has reduced the taxable base for corporate income tax corresponding to cooperative or extra-cooperative results in previous tax periods in accordance with the provisions of the second transitional provision of Law 8/2012 of 30 October on the reorganisation and sale of real estate assets in the financial sector, must include the amounts corresponding to this reduction.
A tener en cuenta:
In the case of joint taxation, the amounts to be refunded in this return for the aforementioned items and in the proportion corresponding to each Administration shall be entered in boxes  and .