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Practical Handbook for Companies 2021

Other adjustment boxes of form 200 (pages 12 and 13)

1.Tax losses generated within the tax group by the entity transferred and which have been offset (boxes 01275 and 01276)

In accordance with Article 62.2 of the LIS, the amount of the negative income derived from the transfer of the shareholding of an entity of the tax group that ceases to form part of the same shall be reduced by the part that corresponds to negative taxable income generated within the tax group by the transferred entity and which has been offset within the group.

2.Eliminations to be included for companies that cease to belong to a group (boxes 01027 and 01028)

In accordance with articles 65.1 and 74.1 of the LIS, when an entity ceases to meet the requirements to be able to apply the tax consolidation regime or in cases in which the tax group is extinguished or the consolidation regime ceases to be applicable, the eliminations pending incorporation will be included in the individual taxable income of the entities that formed part of it, to the extent that they have generated the income that is the object of the elimination.