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Practical Manual of Companies 2022.


Article 10.1 of the LIS establishes that the tax base will be constituted by the amount of the income obtained in the tax period reduced by the compensation of negative tax bases from previous tax periods.

Likewise, article 25 of the LIS regulates the capitalization reserve by which some taxpayers may apply a reduction in the previous tax base of the 10 percent of the amount of the increase in its own funds.

Therefore, when negative tax bases from previous tax periods are offset (box [00547]), and/or the capitalization reserve is applied (box [01032]) on the previous tax base (box [00550]), the amount to be entered in box box [00552] “Tax base” on page 13 of form 200, will be the result of performing the following operation:

[00552] = [00550] - [01032] - [00547]

Keep in mind:

If the result obtained in this operation is equal to zero , zero (0) will be entered in box [00552] and the same procedure will be followed with respect to the other boxes that follow this one. as indicated in the following paragraph for the case of zero amount in box [00552].

In the event that the amount in box [00550] is zero or negative , zero (0) or the amount preceded by the minus sign (-) must be entered in both said box [ 00550] as in box [00552]. Likewise, zero (0) must be entered in the boxes [00562] "Full quota", [00582] "Positive adjusted full quota" and [00592] "Liquid quota" on page 14 of form 200, going directly to completing, where applicable, the boxes corresponding to withholdings (boxes [01085] to [01799]) on page 14 bis of said model.

If the tax base for the period is negative (box [00552]) , its amount may be offset with positive income from subsequent tax periods.