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

In the cases indicated below, information must be included on the net amount of turnover for the twelve months prior to the start date of the tax period in the table "Net amount of turnover for the twelve months prior to the start date of the tax period" on page 1 of Form 200. 

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

The taxpayer must report in this table the net amount of the turnover of the twelve months prior to the start date of the tax period in order to determine, if applicable, the application of minimum taxation (box [00619]) , the limits on accounting corrections of provisions referred to in article 11.12 of the LIS (box [00211]), the offsetting of negative tax bases (box [00547]), the offsetting of contributions for losses of cooperatives (box [00561]), 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 million euros, but less than 60 euros during the twelve months prior to the start date of the tax period.

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