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

1. Negative tax bases generated within the tax group by the transferred entity and have been offset (boxes 01275 and 01276)

In accordance with article 62.2 of the LIS , the amount of negative income derived from the transfer of the participation of an entity of the tax group that ceases to be part of it, will be reduced by the part that corresponds to negative tax bases generated within the tax group by the transferred entity and that have been offset in the group.

2. Eliminations pending incorporation of 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 no longer meets 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to apply the tax consolidation regime or in cases in which the tax group is extinguished or the consolidation regime is no longer applicable, Eliminations pending incorporation will be integrated into the individual tax base of the entities that were part of it, to the extent that they had generated the income subject to elimination.