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Practical Manual of 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 double taxation deductions established in articles 30, 31 and 32, of RDLeg. 4/2004, according to the current wording in the tax periods that began prior to January 1, 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 subsequent tax periods.

Filling in form 200

In application of this provision, in box [00570] «Deduction for internal double taxation of previous periods applied in the year (art. 30 RDLeg. 4/2004)» on page 14 of form 200, the balance pending deduction due to insufficient full quota will be recorded, relating 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 current tax rate in the tax period in which it is applied.

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

Taxpayers who apply this deduction for internal double taxation must complete this table as detailed below:

  • Inside block « DI internal previous exercises» , the 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 quota.

  • 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 that is subject to settlement and beginning in 2008, 2009 , 2010, 2011, 2012, 2013 or 2014, from the block «DI internal exercise above", the balance of the corresponding deduction that was pending application at the beginning of the tax period that is the subject of liquidation 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 type/generation period" the type of tax for which the declaring taxpayer beneficiary of the deduction was taxed in the tax period in which it was applied. gender.

  • In the column « 2022 Deduction pending» the amounts referring to pending deductions from previous years will be collected. In the event that the tax rate applicable by the taxpayer beneficiary of the deduction in the tax period in which it was generated is different from the tax rate for which he is taxed in the tax period subject to settlement (collected in the row «Type of tax 2022 »), the amount that must be entered in this column will be the result of multiplying the amount in the corresponding box in the column «Pending deduction» by the fraction «Type of tax lien 2022 /Type of lien 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 that 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 year 2022 will be obtained by dividing the amount in the box [ 00562] "Full fee" on page 14 of form 200 between the amount in box [00552] "Tax 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 the amount entered in the box corresponding column “ 2022 pending deduction”.

  • In the column «Applied in this settlement» the part (or all, where appropriate) of the corresponding amount in the column « 2022 deduction will be collected pending" that is applied in the settlement of the tax period object of declaration.

    Keep in mind:

    • When completing this column, you must take into account that the application of this deduction has as a limit the amount of the full quota that appears in box [00562] “Full quota” on page 14 of the 200 model.

      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.

    • 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 in relation to the settlement of the Tax.

  • In the completion column "Pending application in future periods" the corresponding deduction part of the column " 2022 pending deduction" will be collected, which does not has been moved to the “Applied in this settlement” column. 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.

    Keep in mind:

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

    However, for tax periods beginning on or after January 1, 2015, as provided in section 4 of 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 starting before January 1, 2015, pending application in the first tax period starting from that date.

    Therefore, in this section of «Deductions for internal double taxation RDLeg. 4/2004", the amounts of said deductions that could or could be carried over to future tax periods must be recorded.