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Practical Manual for Companies 2022.

Deductions for international double taxation of previous periods applied in the financial year (articles 31 and 32 RDLeg. 4/2004)

Filling in form 200

As established in section 4 of the twenty-third transitional provision of the LIS , in box [00572] "Deductions for international double taxation of previous periods applied in the fiscal year (art. 31 and 32 RDLeg. 4/2004)», the outstanding balance of deduction due to insufficient full quota will be recorded, relative to the deductions to avoid international double taxation generated in previous tax periods (2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013 and 2014) in accordance with the provisions of articles 31 and 32 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 16 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 international double taxation RDLeg. 4/2004» (page 15 bis of model 200)

Taxpayers who apply these deductions for internal double taxation must complete this table in which they must record the amounts of the deductions to avoid international double taxation, generated in the years 2005 to 2014, and which have been able to or can be transferred to future tax periods, as detailed below:

  • Inside block « DI internal previous exercises» , rows «D. I. international 2005» to «D. I. international 2014» , are provided for deductions for international double taxation in accordance with the provisions of articles 31 and 32 of the RDLeg. 4/2004 generated from 2005 to 2014, respectively, and which were transferable to subsequent 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 being settled and started in 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013 or 2014, from the block "DI international exer. 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.

  • In column "Tax rate/generation period" the tax rate for which the reporting taxpayer, beneficiary of the deduction, paid taxes in the tax period in which it was generated will be recorded. This column does not exist for cases in which the tax period for generating the deduction is the tax period subject to liquidation.

  • In column « 2022 Pending deduction » the amounts referring to pending deductions 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 in section 4 of the twenty-third transitional provision of the LIS , according to which the amount of the deductions established in this 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.

    In the case of generation of the deduction in accordance with article 31.1.a) of the RDLeg. 4/2004 or, if it was generated in accordance with article 31.1.b) of the RDLeg. 4/2004 only when the tax rate of the tax period of generation is equal to that of the tax period to be settled, the amount recorded in the column " Pending deduction" will be equal to that recorded in the corresponding box of the column " 2022 pending deduction" .

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

    Keep in mind:

    • The application of this deduction has as a limit the amount of the full fee that appears in box [00562] on page 14 of form 200.

      For these purposes, according to the provisions of section 2 of the Fifteenth Additional Provision of the LIS , in periods starting on or after January 1, 2016, for taxpayers whose net turnover is at least 20 million euros during the 12 months prior to the date on which the tax period begins, this amount may not exceed 50 percent of the taxpayer's total tax.

    • 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.

    • In box [00572] the total amounts entered in the column "Applied in this settlement" will be recorded, which must be transferred to box [00572] on page 14 of form 200 regarding the settlement of the Tax.

  • Column “Pending application in future periods” is used to collect the portion of the deduction corresponding to column “ 2022 pending deduction” that was not included in the corresponding box of its next column. 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.