Chapter 7.Completion of Form 200 for entities that form part of a group taxed under the tax consolidation scheme.
In this Chapter, the most important aspects regarding the completion of form 200 for companies that form part of a group taxed under the consolidated tax regime will be developed.
For more detailed information, it is recommended that you consult the instructions accompanying form 220 of the tax consolidation tax return, at the electronic Headquarters of the State Tax Administration Agency (electronic address:https://sede.agenciatributaria.gob.es), through the option "Inicio/Ayuda/Consultas informáticas/Impuesto sobre Sociedades - Ayuda técnica".
- Completion of page 1 of form 200
- Taxation of branches in the Canary Islands Special Zone of entities taxed under the consolidated tax system
- Calculation of individual and group taxable bases
- Determination of the taxable base and the gross tax liability under the individual taxation scheme, for the application of the limits established in Articles 67, sections c), d) and e), and 71.2 of the LIS.
- Failure to complete the carry-over tables in form 200
- Other adjustment boxes of form 200 (pages 12 and 13)