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Practical Manual for Companies 2021.

Information specialities (page 24 of form 200)

This table on page 24 of form 200 must be completed, in all cases and exclusively, by economic interest groups and by temporary associations of Spanish companies resident in Spanish territory and non-residents, but operating with a permanent establishment in the same, as well as by European economic interest groups that apply the special regime, in the manner detailed below:

1. Percentage of imputation of taxable bases and other liquidation concepts

In box [00060] on page 24 of Form 200, Spanish economic interest groups and temporary joint ventures reporting must record the imputation percentage of the taxable bases and other liquidation concepts 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 in the same, on the day of the conclusion of the tax period of the reporting entities.

The percentage of imputation to be recorded will be determined based on the proportion resulting from the statutes of the reporting entities.

When the imputation percentage is not an integer, will be expressed with four decimal places.

Keep in mind:

European economic interest groupings do not need to complete box [00060] on page 24 of Form 200.

2. Information model (article 46 of RIS )

In accordance with the provisions of article 46 of the RIS, Spanish and European economic interest groups and temporary business associations that apply the special regime must complete the following data in this information model on page 24 of model 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 box [00500] the entity must record the result of the profit and loss account obtained in the tax period subject to declaration.

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

  2. Net financial expenses not deducted by the entity

    In box [01227] the entity must record the amount of net financial expenses that, in accordance with article 16 of the LIS , have not been subject to deduction by the entity in the tax period.

  3. Capitalization reserve not applied by the entity

    In box [01228] the entity must record the amount of the capitalization reserve that, in accordance with the provisions of article 25 of the LIS, has not been applied by said entity.

  4. Taxable base

    In box [00552] the entity must record the amount of the taxable base for the tax period to be declared, determined in accordance with the Corporate Tax regulations.

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

  5. Taxable base reduced or increased, where appropriate, by the amounts derived from the application of the equalization reserve (small entities)

    In box [01330] small entities must record the amount of the positive tax bases, reduced or increased, where appropriate, in the equalization reserve referred to in article 105 of the LIS, or the amount of the negative tax bases, obtained by the entity.

  6. Deduction to avoid double taxation

    Whether the tax base recorded in box [00552] is positive or negative, the entity will include information relating to income obtained in the tax period subject to declaration that gives the right to the deduction to avoid international double taxation.

    To do this, you must complete a line for the income obtained by the same entity, distinguishing in the corresponding column the calculation base of the deduction and the participation percentage in the entity from which the aforementioned income comes.

    If participation percentage is not a whole number, will be expressed with two decimal places.

  7. Basis of bonuses

    Whether the tax base recorded in box [00552] is positive or negative, the entity will include the base of the bonuses in the fee to which it is entitled in the tax period subject to declaration.

  8. Basis of deductions to encourage the performance of certain activities

    Whether the tax base recorded in box [00552] is positive or negative , the entity will include the base of these deductions in the rate 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 will 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 will include in this section the basis for the deduction for investments in new fixed assets.

  9. Withholdings and payment on account

    Whether the taxable base recorded in box [00552] is positive or negative , the entity will include in box [00062] the amount of the withholdings and payments on account that have been made in that same tax period subject to declaration, as well as the payments on account made by the entity itself in the transfers or refunds of shares and interests in Collective Investment Institutions.

    Keep in mind:

    The information on the data to be included in sections 6 to 9 above must refer to the total amount of the sums to be imputed by the reporting entity to the persons or entities that hold the inherent rights or the status of partner or member company that are residents in Spanish territory or non-residents with a permanent establishment in the same.

  10. Dividends and profit shares distributed from reserves

    When in the tax period subject to declaration there has been a distribution of dividends and shares in the entity's profits charged to reserves, the information to be completed in this section will be done distinguishing those that come from:

    1. For exercises in which the reporting entity has not paid taxes in the special regime

    2. From exercises in which has paid taxes in the special regime.

  11. List of existing partners at the closing date of the tax period, who must bear the imputations, in decreasing order of degree of participation, with their identifying 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 conclusion of the tax period of the former, and that, 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 partners resident in Spanish territory.

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

    • In the event that the reporting entity is a European economic interest group, it must list both the partners resident in Spanish territory and those not resident in said territory.

    The reporting entity must complete this table as follows:

    • In the column « NIF » you must enter the tax identification number of the related person or entity. If the person is not a 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 ISO code 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" will be marked to indicate that the NIF entered in the space above corresponds to the legal representative of the related party, when the latter is a minor who does not have his or her own NIF.

    • In the column "F/J Other" "F" will be entered if it is a natural person, "J" if it is a legal person and "O" when it is not included in boxes "F" or "J", that is, in all cases in which the NIF begins with the letters E, H, U, V, N and W.

    • In the column "R/X" , which will be completed exclusively by the reporting entity that is a European economic interest grouping, "R" will be entered if the partner is resident in Spanish territory and "X" if the partner is not resident in Spanish territory.

    • In the column "Surnames and first name/Company name" you must enter the surnames and first name or company name of the related person or entity.

    • In the column "Province/country code" , in the case of partners not resident in Spanish territory, the European economic interest grouping will record the two-letter code corresponding to the country of residence of those partners 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 will be entered according to the relationship included in section " Common notes to the sections on page 2 " of said chapter.

    • In the column "Imputed tax base" , the reporting entity will record from the positive tax base, reduced or increased, as appropriate, in the leveling reserve referred to in article 105 of the LIS, or negative, the part subject to imputation to each related party, in accordance with the percentage of participation recorded in the column "% Partic."

    • In the column "% Partic.", the entity will record the percentage corresponding to each person or entity that holds the economic rights inherent to the status of partner or member company on the day of the conclusion of the tax period of the entity subject to this regime, in the proportion resulting from the statutes of the entity.

      If the participation percentage is not a whole number, it will be expressed with four decimal places.