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Practical Manual of Companies 2022.

Completion of the table on page 20 quater of Form 200

Taxpayers who, in accordance with what has been seen in the previous sections, include in the tax base corresponding to the tax declaration period, the expenses that were not deductible in the tax period in which they were recorded, in the terms established in article 11.12 of the LIS , must complete the table «Provisions for impairment of credits or other assets derived from possible insolvencies of debtors not linked to the taxpayer and others of art. 11.12 LIS with the possibility of conversion into payable credit» on page 20 quater of model 200 in the manner explained below:

  • Within the block «Provisions pending integration at the beginning of the period/generated in the period itself» , two columns are distinguished:

    • In the column "That have not met tax deductibility conditions" , the amounts related to those expenses referred to in article 11.12 of the LIS that were not tax deductible in the tax period in which they were recorded and, therefore, generated deferred tax assets. That is, the amount of the provisions referred to in article 11.12 of the LIS generated in the years 2007 and previous years, 2008 to 2015, 2016, 2017, 2018, 2019, 2020, 2021 and will be recorded. 2022 respectively, which are pending integration into the tax base in the tax period subject to declaration and which do not meet the tax deductibility conditions in said tax period.

    • In the column "That have met tax deductibility conditions but not integrated by application of the limit" , the amounts related to those expenses referred to in article 11.12 of the LIS that They were not tax deductible in the tax period in which they were accounted for, so they generated deferred tax assets, and in the tax period subject to declaration they become tax deductible. That is, the amount of the provisions referred to in article 11.12 of the LIS generated in the years 2007 and previous years, 2008 to 2015, 2016, 2017, 2018, 2019, 2020 and 2021 will be recorded. ##1##respectively, which are pending to be integrated into the tax base in the tax period subject to declaration and which, fulfilling the deductibility conditions in said period, cannot be integrated due to the application of the limit established in article 11.12 of the LIS .

    • In the column « Provisions integrated in this settlement » the amounts related to those expenses referred to in article 11.12 of the LIS will be entered, which in the tax period being declared meet the tax deductibility conditions, and that can be integrated into the tax base for said period, in accordance with the provisions of article 11.12 of the LIS. That is, the amount of the provisions referred to in article 11.12 of the LIS generated in the years 2007 and previous years, 2008 to 2015, 2016, 2017, 2018, 2019, 2020 and 2021 will be recorded. ##1##respectively, which are integrated into the tax base of the tax period being declared.

    • In column "Provisions applied for the conversion of deferred tax assets" the provisions generated in the tax period that correspond to the deferred tax assets that have been converted by the taxpayer for complying with the requirements of article 130 of the LIS. That is, the amount of the provisions corresponding to the years 2007 and previous years, 2008 to 2015, 2016, 2017, 2018, 2019, 2020, 2021 and 2022 , respectively, will be recorded. generated deferred tax assets on which the conversion right established in article 130 LIS has been applied.

  • Within the block « Provisions pending integration for future periods » , we distinguish two columns:

    • In the column " That have not met tax deductibility conditions" , the amounts related to those expenses referred to in article 11.12 of the LIS that were not tax deductible in the tax period in which they were recorded and therefore generated deferred tax assets, which in the tax period being declared, remain pending integration into the tax base of future periods. That is, the amount of those provisions referred to in article 11.12 of the LIS generated in the years 2007 and previous years, 2008 to 2015, 2016, 2017, 2018, 2019, 2020, 2021 and will be recorded. 2022 , respectively, which remain pending to be integrated into the tax base of future periods, as referred to in the previous section.

    • In the column "That have met tax deductibility conditions but not integrated by application of the limit" , the amounts related to those expenses referred to in article 11.12 of the LIS that They are deductible in the tax period being declared, but they cannot be integrated into the tax base of said period by application of the limit established in article 11.12 of the LIS, so they remain pending integration in future tax periods. That is, the amount of those provisions referred to in article 11.12 of the LIS generated in the years 2007 and previous years, 2008 to 2015, 2016, 2017, 2018, 2019, 2020 and 2021 will be recorded. ##1##, respectively, which remain pending to be integrated into the tax base of future periods, as referred to in the previous section.

      Keep in mind:

      The amounts will be recorded at the base level, except in the cases of cooperative societies, whose amounts will refer to the quota.

      The boxes corresponding to the row « 2022 *» must only be completed in the case in which the entity has provisions pending integration corresponding to a tax period that began in 2022 , prior to the one that is now the subject of declaration.