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Practical Manual of Companies 2022.

Regularization of conversion of deferred tax assets through complementary self-assessment

Within the table “Conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS )” on page 14 bis of model 200, section "Liquid to be deposited or returned" will be completed exclusively when the entity submits a complementary self-assessment to modify a previously submitted self-assessment with the objective of requesting a lower amount of credit or compensation for deferred tax assets converted into a payable credit in front of the tax administration.

Remember:

In order to complete this section, entities must have previously checked the complementary self-assessment box on page 1 of form 200, stating the receipt number of the previous self-assessment.

This section will be completed as follows:

  • In box [03243] «Complementary: Agreed/compensated refund: the total amount of the credit due from the Tax Administration must be entered in respect of which the credit or compensation has been requested in the original self-assessment and whose return has been agreed or made by said Administration. In the event that the refund has not been agreed or made by the Tax Administration, zero must be entered in the corresponding box:

    • In the event that the entity pays taxes exclusively to the State Administration, in box [03244] «Complementary: Agreed/compensated refund (State)", the amount you have completed must be entered in the boxes [01020] "Credit for conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS) (State)" or [01021] "Compensation for conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS) (State)" on page 14 bis of the original self-assessment.

    • In the event that the entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or Foral Community of Navarra, in box [03245] «Complementary: Agreed/compensated refund (D.Forales/Navarra)", you must enter the amount you have completed in the boxes [01043] "Credit for conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS) ( d. Forales/Navarra)" or [01044] "Compensation for conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS) D. Forales/Navarra)" on page 14 bis of the original self-assessment. This box will be completed on page 26 of form 200.

  • In box [03317] «Conversion result of AID after regularization: Credit» will be recorded the total amount that results to be returned if the entity chooses to request the payment of the credit payable before the Tax Administration, when the result of the deferred tax asset converted into credit payable before the Tax Administration is less than the resulting of the original self-assessment and its return had not yet been agreed upon or compensated by the Tax Administration:

    • In the event that the entity pays taxes exclusively to the State Administration, in box [03318] « AID conversion result after regularization: Credit (State)", the amount resulting from subtracting from the boxes [01020] "Credit for conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS) (State)" or [01021] must be entered. ] «Compensation for conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS) (State)», the amount of box [03244] «Complementary: Agreed/compensated return (Status)» in the event that this operation results in a return.

    • In the event that the entity t reports to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or Navarra Foral Community, in box [03319] «AID conversion result after regularization: Fertilizer (D. Forales/Navarra)" the amount resulting from subtracting from the boxes [01043] "Credit for conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS) must be entered" (D. Forales/Navarra)" or [01044] "Compensation for conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS) (D. Forales/Navarra)", the amount of box [03245] "Complementary: Agreed/compensated return (D. Forales/Navarra)”, in the event that this operation results in a refund. This box will be completed on page 26 of form 200.

  • In box [03320] «AID conversion result after regularization: Compensation" will be recorded as the total amount to be returned if the entity chooses to offset the payment of the credit payable before the Tax Administration, when the result of the deferred tax asset converted into a credit payable before the Tax Administration is less than the resulting of the original self-assessment and its return had not yet been agreed upon or compensated by the Tax Administration: 

    • In the event that the entity pays taxes exclusively to the State Administration, in box [02490] «AID conversion result after regularization: Compensation (State)", the amount resulting from subtracting from the boxes [01020] "Credit for conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS) (State)" or [01021] must be entered. ] «Compensation for conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS) (State)», the amount of box [03244] « Complementary: Agreed/compensated return (Status)» in the event that this operation results in a return.

    • In the event that the entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or Navarra Foral Community, in box [02491] «AID conversion result after regularization: Compensation (D. Forales/Navarra)" the amount resulting from subtracting from the boxes [01043] "Credit for conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS) must be entered" (D. Forales/Navarra)" or [01044] "Compensation for conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS) (D. Forales/Navarra)", the amount of box [03245] "Complementary: Agreed/compensated refund (D.Forales/Navarra)” in the event that this operation results in a refund. This box will be completed on page 26 of form 200.

  • In box [02492] «AID conversion result after regularization: To be entered" the amount that results to be entered will be entered when the result of the deferred tax asset converted into a credit payable to the Tax Administration is less than that resulting from the original self-assessment and its return has already been agreed or compensated by the Tax Administration. :

    • In the event that the entity pays taxes exclusively to the State Administration, in box [02493] «AID conversion result after regularization: To be entered (State)", the amount resulting from subtracting from the boxes [01020] "Credit for conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS) (State)" or [ 01021] "Compensation for conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS) (State)", the amount in box [03244] in the event that this operation results in income.

    • In the event that the entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or Navarra Foral Community, in box [02494] «AID conversion result after regularization: To enter (D. Forales/Navarra)" the amount resulting from subtracting from the boxes [01043] "Credit for conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS) must be entered" (D. Forales/Navarra)" or [01044] "Compensation for conversion of deferred tax assets into credit payable to the Tax Administration (art. 130 LIS) (D. Forales/Navarra)", the amount in box [03245] in the event that this operation results in payment. This box will be completed on page 26 of form 200.

Note:

Complementary self-assessments are those whose purpose is to complete or modify those previously presented, and may be present when they result in an amount to be deposited greater than that of the previous self-assessment or an amount to be returned lower than that previously self-assessed.

If, on the contrary, the taxpayer considers that the previous self-assessment has harmed his legitimate interests in any way, he may request rectification of said self-assessment from the Tax Administration. These requests may be made as long as the Tax Administration has not carried out final settlement or provisional settlement for the same reason nor has the four-year limitation period referred to in article 66 of Law 58/2003, of December 17, elapsed. General Tax, of the right of the Tax Administration to determine the tax debt through liquidation or the right to request the corresponding refund. In these cases, the presentation of complementary self-assessments will not proceed.