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Practical Manual of Companies 2021.

Determination of the taxable base and the tax liability (pages 13 and 14 of form 200)

1. Spanish economic interest groups and temporary business unions

  1. The entity under the special regime has exclusively partners or member companies residents in Spanish territory or non-residents in said territory with permanent establishments therein.

    In this case, the entity in the special regime must allocate to its resident partners or member companies the entire tax base obtained in the tax period, Therefore, it will not be taxed by Corporate Tax.

    Therefore:

    • Regardless of whether the box [00550] "Tax base before the application of the capitalization reserve and compensation of tax bases" is positive or negative, the entity must complete exclusively, in addition to the box [00550] , box [00552] “Tax base” and box [00555] «Resident and non-resident members EP ».

      In these boxes, the amount of the tax base obtained by the entity will be entered with its sign, therefore:

      [00550] = [00552] = [00555]

    • In box [00547] “Compensation of negative tax bases in previous periods”, the entity will enter zero (“0”).

  2. The entity under the special regime has exclusively partners or member companies not resident in Spanish territory.

    In this case, the entity in the special regime must pay Corporate Tax for the part of the tax base attributable to its partners. Therefore, you must settle the Corporate Income Tax corresponding to the tax period being declared for the entire tax base obtained therein, and you must distinguish:

    • If the tax base obtained before the compensation of negative tax bases is negative or zero:

      • To determine the tax base , the entity must enter the amount of the tax base in box [00550] «Tax base before the application of the capitalization and compensation reserve of tax bases", with its sign.

        The amount that appears in box [00550] must also be entered in boxes [00552] «Tax base» and [00556] « Non-resident partners", therefore:

        [00550] = [00552] = [00556]

        In box [00547] “Compensation of negative tax bases in previous periods” zero (“0”) will be entered.

      • Regarding the calculation of the full fee , the entity will enter in box [00558] "Type of tax", in general, the type tax rate of 25 percent, unless the entity applies one of the special tax rates included in the Tax regulations, in which case it must be recorded.

        Finally, in boxes [00562] “Tax base”, [00582] “Positive adjusted full share” and [ 00592] "Positive liquid quota" will be entered as zero ("0"), completing, where appropriate, with the corresponding amount, the boxes relating to withholdings (boxes [01785] and following ) of the fiscal year, included in the section "Fiscal fee to be deposited or returned" on page 14 bis of form 200.

    • If the tax base obtained before the compensation of negative tax bases is positive:

      • To determine the tax base, the entity must enter its amount in box [00550] «Tax base before application of the capitalization reserve and compensation of tax bases.

        The amount entered in box [00550] may be reduced by the amount of negative tax bases from previous periods that are subject to compensation by entering in the box [00547] «Compensation of negative tax bases from previous periods» on page 13 of form 200, the amount included in the same box [00547] of the table «Details of the compensation of negative tax bases" on page 15 of model 200.

        The amount entered in box [00550] will be reduced by the amount recorded in box [00547], taking into account that cannot be a negative figure.

        Finally, the result of this operation will be transferred to boxes [00552] "Tax base" and [00556] "Non-resident partners", hence:

        [00552] = [00556]

      • Regarding the calculation of the full fee , the entity will enter in box [00558] "Type of tax", in general, the type tax rate of 25 percent, unless the entity applies one of the special tax rates included in the Tax regulations, in which case it must be recorded.

        Therefore, for cases in which the entity applies the general tax rate of 25 percent, box [00562] “Full share” will be calculated as follows:

        [00562] = [00556] x 25%

        Next, the entity must calculate the amounts to be entered in boxes [00582] «Positive adjusted full quota» and [00592] «Liquid quota positive» on page 14 of form 200, for which you must complete the amounts of the bonuses and deductions applicable, if applicable, in the settlement of the tax period object of declaration ( boxes [00567] to [00581 ] and [00583] to [01041] ), according to the general rules that may be applicable.

        Finally, you must enter, if applicable, the amount corresponding to withholdings (boxes [01785] and following) for the financial year, included in the section “Fiscal fee to be deposited or returned” on page 14 bis of model 200.

  3. The entity under a special regime has resident or non-resident partners or member companies with permanent establishment and non-resident partners or member companies in Spanish territory.

    In this case, the entity in the special regime must determine the part of the tax base and other liquidation concepts that should be attributed to the partners or member companies resident in Spanish territory or non-residents with a permanent establishment and that, therefore, are not subject to liquidation by the same.

    In turn, it must determine the part of the tax base and other liquidation concepts that must be subject to liquidation by the entity itself under a special regime as they are not subject to imputation to the partners or member companies because they are not residents in Spanish territory:

    • If the tax base obtained before the compensation of negative tax bases is negative or zero:

      • To determine the tax base , the entity must enter its amount in box [00550] «Tax base before the application of the capitalization reserve and compensation of tax bases", with its sign.

        Both the percentage of attribution to partners or members residing in Spanish territory or non-residents with permanent establishment (box [00060] on page 24 of form 200) and the one that corresponds to the partners or members not resident in Spanish territory (100 – box [00060]) / 100) .

        In this way, the amounts resulting from applying each of the two percentages must be entered in boxes [00555] “Resident and non-resident members EP” and [ 00556] “Non-resident partners” with a minus sign (-) if applicable.

        In box [00547] “Compensation of negative tax bases in previous periods” zero (“0”) will be entered, in any case.

        Therefore, the amount to be entered in box [00552] “Tax base” will be the algebraic sum of the boxes [00555] and [00556]:

        [00552]= [00555]+ [00556]

      • Regarding the calculation of the full fee, the entity will enter in box [00558] “Type of tax”, in general, the type tax rate of 25 percent, unless the entity applies one of the special tax rates included in the Tax regulations, in which case it must be recorded.

        In boxes [00562] “Tax base”, [00582] “Positive adjusted full share” and [00592] “Positive liquid quota” will be entered as zero (“0”), in any case.

        Finally, it must be taken into account that in the rest of the pages of form 200 corresponding to the settlement of Corporate Tax, the entity must record the amounts for the corresponding concepts and that, In any case, they correspond to those that should not be the subject of attribution to the partners or members residing in Spanish territory.

    • If the tax base obtained before the compensation of negative tax bases is positive:

      • To determine the taxable base , the entity must enter its amount in box [00550] “Taxable base before the application of the capitalization reserve and compensation of tax bases.

        The amount entered in box [00550] may be reduced by the amount of negative tax bases from previous periods that are subject to compensation by entering in the box [00547] «Compensation of negative tax bases from previous periods» on page 13 of form 200 the amount collected in the same box [00547] of the table «Details of the compensation of “negative tax bases” on page 15 of model 200.

        The result of this reduction , which cannot be negative, will be recorded in box [00552] “Tax base”.

        The percentage of attribution to partners or members residing in Spanish territory or non-residents with permanent establishment will be applied to the amount entered in box [00552] ( box [00060] on page 24 of form 200), such as that corresponding to partners or members not resident in Spanish territory (100 – box [00060]) / 100).

        In this way, the amounts resulting from applying each of the two percentages must be entered in boxes [00555] “Resident and non-resident members EP” and [ 00556] , “Non-resident partners”.

        The amount to be entered in box [00552] “Tax base” will be the algebraic sum of the boxes [00555] and [00556]:

        [00552]= [00555]+ [00556]

      • Regarding the calculation of the full fee , the entity will enter in box [00558] "Type of tax", in general, the type tax rate of 25 percent, unless the entity applies one of the special tax rates included in the Tax regulations, in which case it must be recorded.

        For cases in which the entity applies the general tax rate of 25 percent, box [00562] “Full fee” will be calculated in the following way:

        [00562] = [00556] x 25%

        In the event that the amount in box [00552] is zero, will be entered as zero (“0”) in boxes [00555], [00556], [00562], [ 00582] and [00592].

        Both if the amount in box [00552] is zero or a positive amount:

        • The entity must calculate the amounts to be entered in boxes [00582] "Positive adjusted full quota" and [00592] "Positive liquid quota" page 14 of form 200, for which you must complete the amounts of the bonuses and deductions applicable, if applicable, in the settlement of the tax period object of declaration (boxes [00567] to [00581] and [ 00583] to [01041]) , according to the general rules that may be applicable. It should be taken into account that only those deductions and bonuses that should not have been subject to attribution to partners or member companies resident in Spanish territory or non-residents with permanent establishments can be applied in the liquidation.

          Lastly, in the “Fiscal year fee to be deposited or returned” section on page 14 bis of form 200 (boxes [01785] and following) , the withholding amounts will be included. that corresponds to apply to the liquidation of the entity under a special regime as it is not subject to attribution to the partners or member companies resident in Spanish territory.

        • Likewise, the entity that applies the special regime must take into account that in the rest of the pages of form 200 corresponding to the settlement of Corporate Tax, the entity must record the amounts for the concepts that are appropriate and that, in any case, correspond to those that should not be the subject of attribution to the partners or member companies resident in Spanish territory or non-residents with a permanent establishment.

2. European economic interest groupings

When the reporting entity is a European economic interest group to which the special tax regime of Chapter II of Title VII of the LIS applies in the tax period being declared, given that allocates to its partners, whether or not they are residents in Spanish territory, the tax base, whether positive or negative, and the other liquidation concepts, the amount that is recorded in box [00550] “Tax base before the application of the capitalization reserve and compensation of negative tax bases” on page 13 of form 200, will transfer it to box [00552 ] “Tax base” on the same page, with its sign.

In box [00547] “Compensation of negative tax bases in previous periods”, enter zero (“0”).

Keep in mind:

The reporting entity must not complete any other box of those included on the pages of form 200 corresponding to the settlement of Corporate Tax, which is after box [00552] “Tax base”.