Special assumptions
Assumption of the decreases in the result of the profit and loss account related to the concepts "Mining and hydrocarbons, depletion factor" (box [00382]), "Reserves for investments in the Canary Islands" (box [00404]) and "Application of limit of art. 11.12 LIS to losses due to deterioration of art. 13.1 LIS and provisions and expenses (art. 14.1 and 14.2 LIS)» (box [00416])
In calculating the amount of box [00550] ([00550] = [00501] + [00417]  [00418]) indicated above, the following must be taken into account in relation to boxes [00382] and [00404]:

If the operation box [00501] + (boxes [00355] to [00413]) «Detail of the corrections to the result of the profit and loss account (excluding the correction for IS)» of increase)  (boxes [00356] a [00414]) «Details of the corrections to the result of the profit and loss account (excluding the correction for IS )» of decrease), excluding from these the boxes [00382] and [00404] corresponding to the corrections to the result of the profit and loss account) is zero or a negative amount, in no case will the application of the decreases to the result of the profit and loss account referred to in the boxes [ 00382] and [00404]. That is, in the aforementioned calculation of box [00550] the amounts in boxes [00382] and [00404] will not be computed to obtain the amount in box [00418]. And in this case, negative tax bases from previous tax periods cannot be offset, so the zero figure (“0”) must be entered in box [00547].

If, on the contrary, a positive amount is obtained from such operation, the reductions will be applied to the result of the profit and loss account referred to in boxes [00382] and/or [00404] for the purposes of obtaining the amount corresponding to box [00550], but taking into account that the application of said reductions (from boxes [00382] and [00404], individually considered and/or as a whole, may not in any case give rise to to a negative tax base (box [00552]).
Assumption of shipping entities under a tax regime based on tonnage
If these entities have entered in box [00550] a positive amount resulting from the sum of the amounts in boxes [00578] "Tax base of activities or income that is taxed under the general regime" and [00579] "Tax base derived from the application of the special regime» on page 13 of model 200:

The total amount of negative tax bases to be offset in the tax period subject to settlement, entered in box [00547] on page 15 of form 200, must be transferred to the same box on page 13 of the form minus the amount entered in box [00632] on page 21 of model 200.

This amount in box [00547] on page 13 must be subtracted from the amount in box [00550]. but taking into account that the maximum amount by which they can reduce the amount in box [00550] is the amount that appears in box [00578].
And the result thus obtained, which cannot be negative, will be recorded in box [00552] relative to the tax base.