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Practical Manual for Companies 2022.

Deduction for internal double taxation of previous periods applied in the financial year (article 30 RDLeg. 4/2004)

section 4 of the twenty-third transitional provision of the LIS establishes that the deductions for double taxation established in articles 30, 31 and 32 of the RDLeg. 4/2004, as amended in force in tax periods beginning before 1 January 2015, pending application upon the entry into force of this Law, as well as those deductions generated by the application of this Provision not deducted due to insufficient full quota, may be deducted in the following tax periods.

Filling in form 200

In application of this precept, in box [00570] "Deduction for internal double taxation of previous periods applied in the fiscal year (art. 30 RDLeg. 4/2004)» on page 14 of form 200, the outstanding balance of deduction due to insufficient full quota will be recorded, relative to the deductions to avoid internal double taxation generated in previous tax periods (2008, 2009, 2010, 2011, 2012, 2013 and 2014) in accordance with the provisions of article 30 of the RDLeg. 4/2004 , which has been applied by the taxpayer in the reporting period. The amount entered in this box will be the result of completing the breakdown table on page 15 of form 200 explained below.

The amount of this deduction will be determined taking into account the tax rate in force in the tax period in which it is applied.

Completion of the table "Deductions for internal double taxation RDLeg. 4/2004» (page 15 bis of model 200)

Taxpayers who apply this deduction for internal double taxation must complete this table in the manner detailed below:

  • Inside block « DI internal previous exercises» , rows «D. I. internal 2008», «D. I. internal 2009», «D. I. internal 2010», «D. I. internal 2011», «D. I. internal 2012», «D. I. internal 2013» and «D. I. internal 2014» are provided for deductions for internal double taxation in accordance with the provisions of article 30 of the RDLeg. 4/2004, generated in 2008, 2009, 2010, 2011, 2012, 2013 and 2014, respectively, and which were transferable to future tax periods due to insufficient full tax.

  • In column "Pending deduction" it must be taken into account that, if it is a deduction generated in any of the tax periods prior to the one being settled and started in 2008, 2009, 2010, 2011, 2012, 2013 or 2014, from the block "DI internal exercise previous", the balance of the corresponding deduction that was pending application at the beginning of the tax period being settled will be entered in the respective box of this column. In any case, said balance must be relative to the tax rate of the tax period in which the deduction was generated.

  • Therefore, in column "Tax rate/generation period" the tax rate that the taxpayer who is the beneficiary of the deduction paid in the tax period in which it was generated will be stated.

  • In column « 2022 Deduction pending» the amounts referring to the deductions pending from previous years will be collected. In the event that the tax rate applicable to the taxpayer benefiting from the deduction in the tax period in which it was generated is different from the tax rate under which it is taxed in the tax period to be settled (listed in the row "Tax rate 2022 "), the amount to be entered in this column will be the result of multiplying the amount in the corresponding box in the "Pending deduction" column by the fraction "Tax rate 2022 /Tax rate generation period".

    For these purposes, it is recalled that section 4 of the twenty-third transitional provision of the LIS provides that the amount of the deductions established in this transitional provision and in articles 30, 31.1 b) and 32.3 of the RDLeg. 4/2004, will be determined taking into account the tax rate in force in the tax period in which it is applied.

    Keep in mind:

    In general, the tax rate corresponding to the fiscal year 2022 will be obtained by dividing the amount in box [00562] "Full amount" on page 14 of form 200 by the amount in box [00552] "Taxable base" on page 13 of form 200.

    If the tax rate for the settlement period and the tax rate for the generation period are the same, the amount entered in the “Pending deduction” column will be equal to that entered in the corresponding box in the “ 2022 pending deduction” column.

  • In column "Applied in this settlement" the part (or the whole, if applicable) of the corresponding amount of the column " 2022 pending deduction" that is applied in the settlement of the tax period subject to declaration will be recorded.

    Keep in mind:

    • When completing this column the amount of the full quota that appears in box [00562] "Full quota" on page 14 of form 200.

      For tax periods beginning on after 1 January 2016, section Additional Provision of the LIS establishes that taxpayers whose net turnover is at least €20 million during the 12 months prior to the start of the tax period 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 the amount of the deductions to avoid double taxation referred to in the Twenty-third Transitional Provision of this Law, may not jointly exceed 50 percent of the taxpayer's total tax amount.

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

      The option selected by the taxpayer will also be taken into account to determine the limits in the calculation of accounting corrections arising from the application of article 11.12 of the LIS, the compensation of negative tax bases and the compensation of quotas for losses of cooperatives, so once the table on page 1 of form 200 has been completed, it will not be displayed again on other screens.

    • The sum of the boxes that make up this column will be collected in box [00570] and must be transferred to box [00570] on page 14 of form 200 regarding the settlement of the Tax.

  • In the column "Pending application in future periods" the corresponding deduction part of the column " 2022 pending deduction" that has not been transferred to the column "Applied in this settlement" will be recorded. That is, it refers to the part of the deduction that, because it was not applied in the settlement of the tax period subject to declaration, remains pending application in future tax periods.

    Keep in mind:

    For tax periods beginning on or after 1 January 2015, deductions cannot be generated to avoid internal double taxation, since the new Corporate Tax regulations establish a single exemption regime for dividends and capital gains derived from participations in the capital of entities resident and non-resident in Spanish territory.

    However, for tax periods beginning on or after 1 January 2015, as provided in section 4 of the twenty third transitional provision of the LIS , the deductions for double taxation established in articles 30, 31 and 32 of the RDLeg may be applied. 4/2004, generated in tax periods beginning before January 1, 2015, pending application in the first tax period beginning after that date.

    Therefore, in this section of "Deductions for internal double taxation RDLeg. 4/2004", the amounts of said deductions that have been or may be transferred to future tax periods must be recorded.