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Practical Handbook for Companies 2021

Information specialities (page 24 of form 200)

This table on page 24 of form 200 must be completed, in any case and exclusively, by economic interest groupings and by temporary joint ventures of Spanish companies resident in Spanish territory and non-resident, but operating with a permanent establishment therein, as well as by European economic interest groupings that apply the special regime, in the manner detailed below:

1.Percentage of imputation of tax bases and other assessment items

In the box [00060] on page 24 of form 200, the Spanish economic interest groupings and temporary joint ventures reporting must enter the percentage of imputation of the taxable bases and other taxable items that they make to the persons or entities that hold the economic rights inherent to the status of partner or member company resident in Spanish territory or non-residents operating through a permanent establishment therein, on the day of the end of the tax period of the reporting entities.

The imputation percentage to be entered shall be determined on the basis of the proportion resulting from the statutes of the reporting entities.

Where the allocation percentage is not a whole number, shall be expressed to four decimal places.

A tener en cuenta:

European Economic Interest Groupings shall not be required to complete box [00060] on page 24 of Form 200.

2.Reporting format (Article 46 of RIS)

In accordance with the provisions of Article 46 of the RIS, Spanish and European economic interest groupings and temporary joint ventures that apply the special regime must complete the following information on this information form on page 24 of form 200, in relation to the persons or entities that hold the inherent rights or the status of partner or member company on last day of the tax period:

  1. Profit and loss account result

    In the box [00500] the entity shall enter the result of the profit and loss account obtained in the tax period being reported.

    The amount to be included in this box must be the same as the amount entered in box [00500] on page 12 of Form 200.

  2. Net financial expenses not deducted by the entity

    In box [01227] the entity shall enter the amount of net financial expenses which, in accordance with Article 16 of the LIS, have not been deductible by the entity in the tax period.

  3. Capitalisation reserve not applied by the institution

    In box [01228] the entity must enter the amount of the capitalisation reserve which, in accordance with the provisions of Article 25 of the LIS, has not been applied by the entity.

  4. Taxable base

    In box [00552] the entity should enter the amount of the taxable income for the tax period being reported, determined in accordance with the rules of Corporation Tax.

    This amount must be the same as the amount included in box [00552] on page 13 of form 200.

  5. Taxable income less or increased, where applicable, by the amounts arising from the application of the equalisation reserve (small entities)

    In the box [01330] the small entities must enter the amount of the positive taxable income, reduced or increased, where applicable, in the equalisation reserve referred to in article 105 of the LIS, or the amount of the negative taxable income obtained by the entity.

  6. Deduction for the avoidance of double taxation

    Whether the taxable income reported in box [00552] is positive or negative, the entity shall include the information relating to the income obtained in the tax period being reported that gives entitlement to the deduction for the avoidance of international double taxation.

    To do this, a line should be completed for the income obtained by the same entity, distinguishing in the corresponding column the base for calculating the deduction and the percentage of participation in the entity from which the aforementioned income originates.

    If the percentage share is not a whole number, shall be expressed to two decimal places.

  7. Basis for bonuses

    Whether the tax base shown in box [00552] is positive or negative, the entity shall include the basis for the tax relief to which it is entitled in the tax period being reported.

  8. Basis for deductions to encourage the pursuit of certain activities

    Whether the tax base shown in box [00552] is positive or negative, the entity shall include the basis for these deductions in the tax liability regulated in Chapter IV of Title VI of the LIS, differentiating between:

    1. Total base (except deduction base for investments in new tangible fixed assets)

      The entity shall include in this section the total base of the deductions regulated in Chapter IV of Title VI of the LIS, except for the amount of the deduction base for investments in new fixed assets.

    2. Deduction base for investments in new tangible fixed assets

      The entity shall include in this item the basis for the deduction for investments in new fixed assets.

  9. Withholdings and payment on account.

    Whether the taxable base shown in box [00552] is positive or negative, the entity shall include in box [00062] the amount of withholdings and payments on account that have been made in the same tax period being declared, as well as payments on account made by the entity itself in the transfers or redemptions of shares and units of Collective Investment Institutions.

    A tener en cuenta:

    The information on the data to be included in sections 6 to 9 above, should refer to the total amount of the amounts to be allocated by the reporting entity to the persons or entities holding the inherent rights or the status of partner or member company who are resident in Spanish territory or non-resident with a permanent establishment there.

  10. Dividends and profit participations distributed with a charge to reserves

    When in the tax period being reported there has been a distribution of dividends and shares in the profits of the company charged to reserves, the information to be completed in this section shall be made distinguishing those that arise:

    1. From years in which the reporting entity has not been taxed in the special regime

    2. From years in which has been taxed in the special regime.

  11. List of shareholders existing at the closing date of the tax period, who must bear the allocations, in decreasing order of degree of participation, with their identification data and degree of participation on that date.

    In this section, the reporting entity must list in the table available for this purpose, the persons or entities that hold the economic rights inherent to the status of partner or member company on the day of the conclusion of the tax period of the former, and which, therefore, must bear the imputations, taking into account that:

    • In the event that the reporting entity is a Spanish economic interest grouping , it must list the members resident in Spanish territory.

    • In the event that the reporting entity is a temporary joint venture, it must list the member companies resident in Spanish territory.

    • In the event that the declarant entity is a European grouping of economic interest, it must relate both to partners resident in Spanish territory and to non-residents in that territory.

    The reporting entity shall complete this table as follows:

    • In the column "NIF" the tax identification number of the related person or entity must be entered.In the event that the company is not resident in Spanish territory and has not been assigned a NIF in Spain, the equivalent of the NIF of the country of residence must be entered, preceded by the two letters of the code ISO of said country (the list of countries and territories and ISO code appears at the end of Chapter 3 of this Manual).

    • In the column "RPTE." an "X" shall be marked to indicate that the TIN stated in the previous space corresponds to the legal representative of the related party, when the latter is a minor natural person who does not have a TIN of his or her own.

    • In the column "F/J Other", enter "F" in the case of a natural person, "J" in the case of a legal person and "O", if not included in boxes "F" or "J", i.e. in all cases where the TIN begins with the letters E, H, U, V, N and W.

    • In the column "R/X", to be completed exclusively by the reporting entity that is a European Economic Interest Grouping, "R" should be entered if the member is resident in Spanish territory and "X" if the member is a non-resident in Spanish territory.

    • In the column "Surname and first name/company name" the surname and first name or company name of the related person or entity should be entered.

    • In the column "Province/Country Code", in the case of members not resident in Spanish territory, the European Economic Interest Grouping shall enter the two-letter code corresponding to their country of residence according to the list of countries and territories that appears at the end of Chapter 3 of this Practical Manual.In all other cases, the two-letter code must be entered in accordance with the list given in the section "Notes common to the paragraphs on page 2" of this chapter.

    • In the column "Imputed tax base", the reporting entity shall enter the part of the positive tax base, less or increased, as the case may be, by the equalisation reserve referred to in Article 105 of the LIS, or negative, which is imputed to each related party, in accordance with the percentage of participation entered in the column "% Share".

    • In the column "% Share", the entity shall enter the percentage that corresponds to each person or entity that holds the economic rights inherent to the status of partner or member company on the day of the end of the tax period of the entity subject to this regime, in the proportion that results from the statutes of the entity.

      If the participation percentage es not an integer, it is expressed with four decimal places.