Net revenues in the twelve months preceding the start of the tax period

In the cases indicated below, information on the net amount of the turnover for the twelve months prior to the start date of the tax period must be included in the table «Amount net of the turnover for the twelve months preceding the start date of the tax period» on page 1 of form 200. 

Completion of the table “Net amount of turnover for the twelve months prior to the start date of the tax period” 

The taxpayer must report in this table on the net amount of the turnover for the twelve months prior to the date of beginning of the tax period for the purposes of determining, if applicable, the application of the minimum taxation (box [00619]) , the limits to the accounting corrections of the provisions to those referred to in article 11.12 of the LIS (box [00211]), to the compensation of negative tax bases (box [00547]), to the compensation of contributions for losses of cooperatives (box [00561]), to the deductions for internal double taxation provided for in article 30 of RDLeg. 4/2004 and in DT 23 of the LIS (boxes [00570], [01344] and [01280]), to the deductions for international double taxation of articles 31 and 32 of the RDLeg. 4/2004 and 31 and 32 of the LIS (boxes [00572], [00571], [00573]) and/or the deduction for international tax transparency of article 100.10 of the LIS (box [00575]).

For these purposes, the taxpayer must indicate one of the following situations:

1. Taxpayer whose net turnover (INCN) is less than 20 million euros during the twelve months prior to the start date of the tax period.

2. Taxpayer whose net turnover (INCN) is at least 20 million euros, but less than 60 million euros during the twelve months prior to the start date of the period tax.

3. Taxpayer whose net turnover (INCN) is at least 60 million euros during the twelve months prior to the start date of the tax period.