Calculation
Article 10.1 of the LIS establishes that the taxable base will be constituted by the amount of 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 10 percent of the amount of the increase in their equity.
Therefore, when offsetting negative tax bases from previous tax periods (box [00547]), and/or applying the capitalization reserve (box [01032]) on the previous tax base (box [00550]), the amount to be entered in 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 procedure for the other boxes that follow this one will be the same as indicated in the following paragraph for the case of zero amount in box [00552].
If the amount in box [00550] is zero or negative , zero (0) or the amount preceded by the minus sign (-) must be entered in both box [00550] and box [00552]. Likewise, zero (0) must be entered in boxes [00562] "Full quota", [00582] "Positive adjusted full quota" and [00592] "Net quota" on page 14 of form 200, going directly to fill out, where applicable, the boxes corresponding to the withholdings (boxes [01085] to [01799]) on page 14 bis of said form.
If the taxable base for the period is negative (box [00552]) , its amount may be offset against positive income from subsequent tax periods.