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Practical Manual of Companies 2022.

Filling in form 200

In accordance with the provisions of articles 31 and 32 of the LIS , in box [00573] «Deduction for international double taxation generated and applied in exercise (arts. 31 and 32 LIS)", the amount of these deductions will be recorded to avoid international double taxation that the taxpayer has generated and applied in the reporting period. The amount entered in this box will be the one resulting from completing the breakdown table on page 16 of form 200 explained below.

Completion of the table “LIS international double taxation deductions” (page 16 of form 200)

Taxpayers who apply deductions for international double taxation regulated in articles 31 and 32 of the LIS, must complete in this table the block « DI International 2022 » in which they must record the amounts of the deductions to avoid international double taxation referred to in articles 31 and 32 of the LIS generated in the tax declaration period, as detailed below:

  • In column "Deduction generated" the amount of deductions for international legal and economic double taxation (articles 31 and 32 of the LIS) generated in 2022 will be collected ##2##.

  • In column "Applied in this settlement" the part (or all, where appropriate) of the amounts entered in the previous column "Deduction generated" relating to deductions for double taxation will be collected. international legal and economic, which are applied in the liquidation corresponding to the period being liquidated.

    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 [00573] the total of the amounts entered in the column "Applied in this settlement" will be collected, which must be transferred to box [00573] 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 deductions in the column "Deduction generated" that were not included in the boxes corresponding to the column "Applied in this period" will be collected. settlement". That is, it refers to the part of the deductions that, because they have not been applied in the settlement of the tax period being declared, remain pending to be applied in future tax periods.