Filling in form 200

In box [00588] «Deductions to encourage certain activities ( Chap. IV Title VI, DT 24.3 LIS and art. 27.3 first Law 49/2002)» on page 14 of model 200, taxpayers must enter the amount of the deductions to encourage certain activities provided for in Chapter IV of Title VI of the LIS, in the third section of the twentieth transitional provision fourth of the LIS, as well as in article 27.3 first of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, which they have the right to apply in the tax period declaration object.

The amount entered in this box will be the result of completing the breakdown table on pages 17, 18 and 18 bis of form 200 explained below.

Completion of the Table «Deductions to encourage certain activities (Chap. IV Title VI, DT 24.3 LIS and art. 27.3 first Law 49/2002)» (pages 17, 18 and 18 bis of model 200)

This table includes several groups of deductions to encourage certain activities that are covered by different modalities and applicable regulations, so the taxpayer, when completing it, must take into account the percentages and individual limits applicable to each of these deductions as shown. has explained in previous sections.

Furthermore, when the taxpayer fills out this table, in general for each of the deductions included therein, they must take into account the following:

• Column "Joint limit" refers to the joint percentage that must operate on the liquid quota (box [00582] "Positive adjusted full quota" on page 14 of form 200), for determine the maximum amount of deduction applicable in the tax period being declared.

• Column "Year limit" indicates the last year in which the deduction may be applied, which will be the first of those indicated when the fiscal year coincides with the calendar year, provided that the fiscal year lasts twelve months.

• In the column "Deduction pending/generated" , the amounts of the deduction generated in both the current tax period ( 2022 will be entered in the corresponding boxes ) as in one prior to the current one ( 2004 to 2021 ), and which are pending application at the beginning of the tax period that is the subject of declaration.

• 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 to encourage certain activities, which are applied in the settlement corresponding to the period under settlement.

  Keep in mind:

  In box box [00588] the total of the amounts entered in the column "Applied in this settlement" will be collected, which must be transferred to box [00588] on page 14 of the reference form 200 to the settlement of the Tax.

• In column "Pending application in future periods" the positive difference between the amount of deductions pending at the beginning of the tax period or generated in said period in the column "Deduction pending/ generated", and the amount of the deductions applied in the settlement of the tax period being declared in the column "Applied in this settlement". This amount will remain pending application in future tax periods, unless the tax period being declared is the last in which the corresponding deduction can be applied, in which case the balance pending deduction would be lost.