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Practical Manual of Companies 2022.

Deduction for internal double taxation generated and applied in the financial year (DT 23.1 LIS)

Filling in form 200

In box [01280] «Deduction for internal double taxation generated and applied in the year ( DT 23°.1 LIS )» on page 14 of model 200, the amount of the deductions will be recorded to avoid internal double taxation in accordance with the provisions of section 1 of the twenty-third transitional provision of the LIS , the taxpayer has generated and applied in the tax period object of declaration. The amount entered in this box will be the result of completing the breakdown table on page 15 of form 200 explained below.

Completion of the table “Double internal taxation deductions (DT 23.1 LIS)” (page 15 bis of form 200)

Taxpayers who apply this deduction for internal double taxation must complete in this box the « DI internal 2022 » as detailed below:

  • Row «DI internal 2022 » is planned to collect the amounts of the deductions to avoid internal double taxation regulated in section 1 of the twenty-third transitional provision of the LIS generated in 2022 , and which were transferable to subsequent tax periods due to insufficient full quota.

  • In column "Deduction generated" the amount of the deductions to avoid internal double taxation regulated in section 1 of the twenty-third transitional provision of the LIS generated in will be recorded. 2022 ##2##.

  • In the column "Applied in this settlement" the part (or the entirety, if applicable) of the amount corresponding to the previous column "Deduction generated" that is applied in the settlement corresponding to the period subject to settlement.

    Keep in mind:

    • For tax periods beginning on or after January 1, 2016, section 2 of Fifteenth Additional Provision of the LIS establishes that Taxpayers whose net turnover is at least 20 million euros during the 12 months prior to the date on which the tax period begins, must take into account that the amount of the deductions to avoid international double taxation provided for in articles 31, 32 and section 11 of article 100 of the LIS, as well as those deductions to avoid double taxation referred to in the twenty-third transitional provision of this Law, may not jointly exceed 50 percent of the full taxpayer fee.

    • Information on the net amount of the turnover for the twelve months prior to the start date of the tax period must be included on page 1 of form 200, for the purposes of determining the application of the minimum tax (art. 30 bis). LIS) and the limit established in DA 15 of the LIS.

      The option marked by the taxpayer will also be taken into account to determine the limits in the calculation of accounting corrections derived from the application of article 11.12 of the LIS, the compensation of negative tax bases and the compensation of contributions for losses of the cooperatives, so once the table on page 1 of model 200 is completed, it will not be shown on other screens.

    • In box box [01280] the total of the amounts entered in the column "Applied in this settlement" will be collected, which must be transferred to box [01280] on page 14 of the reference form 200 to the settlement of the Tax.

  • In column "Pending application in future periods" the part of the corresponding deduction in column "Deduction generated" that was not included will be included. in the box corresponding to the column “Applied in this settlement”. That is, it refers to the part of the deduction that, because it has not been applied in the settlement of the tax period being declared, remains pending to be applied in future tax periods.