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Practical Manual for Companies 2022.

Completion of the table on page 20 quater of Form 200

Taxpayers who, in accordance with the above sections, include in the tax base corresponding to the tax period of declaration, the expenses that were not deductible in the tax period in which they were accounted for, in the terms established in article 11.12 of the LIS , must complete the table "Allocations for impairment of credits or other assets derived from possible insolvencies of debtors not related to the taxpayer and others of art. 11.12 LIS with the possibility of conversion into demandable credit" on page 20 quater of form 200 in the manner explained below:

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

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

    • In column "That have met the conditions for tax deductibility but not integrated by application of the limit" , the amounts relating 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 accounted for will be recorded, thus generating deferred tax assets, and that in the tax period subject to declaration 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, 2008 to 2015, 2016, 2017, 2018, 2019, 2020 and 2021 respectively, which are pending integration 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, will be recorded.

    • In the column " Allocations included in this settlement" the amounts relating to those expenses referred to in article 11.12 of the LIS will be recorded, which in the tax period subject to declaration meet the conditions of tax deductibility, and which can be integrated into the tax base of 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, 2008 to 2015, 2016, 2017, 2018, 2019, 2020 and 2021 respectively, which are included in the taxable base of the tax period subject to declaration, will be recorded.

    • In column "Allocations applied for the conversion of deferred tax assets" the allocations generated in the tax period that correspond to the deferred tax assets that have been converted by the taxpayer to comply with the requirements of article 130 of the LIS will be recorded. 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, which have generated deferred tax assets on which the conversion right established in article 130 LIS has been applied will be recorded.

  • Within the block " Pending integration provisions future periods" , we distinguish two columns:

    • In the column " That have not met the conditions for tax deductibility" , the amounts relating 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 will be recorded, which in the tax period subject to declaration, 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, 2008 to 2015, 2016, 2017, 2018, 2019, 2020, 2021 and 2022 , respectively, which remain pending integration into the tax base of future periods, as referred to in the previous section, will be recorded.

    • In column "That have met the conditions for tax deductibility but have not been integrated by application of the limit" , the amounts relating to those expenses referred to in article 11.12 of the LIS that are deductible in the tax period subject to declaration will be recorded, but cannot be integrated into the tax base of said period by application of the limit established in article 11.12 of the LIS, and therefore 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, 2008 to 2015, 2016, 2017, 2018, 2019, 2020 and 2021 , respectively, which remain pending integration into the tax base of future periods, as referred to in the previous section, will be recorded.

      Keep in mind:

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

      The boxes corresponding to the row « 2022 *» , should only be completed if the entity has pending allocations to be integrated corresponding to a tax period beginning in 2022 , prior to the one now being declared.