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Practical Manual of Companies 2022.

Filling in form 200

In application of the provisions of this provision, taxpayers must enter in box [00584] «Deductions DT 24.1 LIS » on page 14 of form 200, the amount of deductions for investments in new tangible fixed assets that are entitled to apply in the tax period being declared. 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 “Deductions for transitional provisions 24.1 LIS” (page 16 of model 200)

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

  • 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), to determine the maximum amount of deduction applicable in the tax period being declared.


    As established in the first part of the twenty-fourth transitional provision of the LIS, deductions from different tax modalities or periods of article 26 of Law 61/1978, of December 27, may not exceed a joint limit of 35 percent of the liquid quota .

  • In the column "Deduction pending/generated" , the amounts of the deduction generated in both the current tax period ( 2022 ) as in one prior to the current one ( 2017 to 2021 ), and that are pending application at the beginning of the tax period that is the subject of declaration.

    Keep in mind:

    These deductions will be deducted respecting the limit on liquid quota provided for in the aforementioned Law and in the corresponding General State Budget Laws. For these purposes, the liquid quota will be understood as the result of reducing the full quota in the deductions and bonuses provided for in Chapters II and III of Title VI of the LIS (box [00582]).

    The row « 2022: Periodification(*)» must only be completed if the entity has deductions pending to apply corresponding to a previous tax period starting in 2022 .

  • In column "Applied in this settlement" the part (or all, where appropriate) of the amounts entered in the previous column "Deduction generated" relating to the deduction for reinvestment of extraordinary benefits, which are applied in the settlement corresponding to the period under settlement.

    Keep in mind:

    In box box [00584] the total of the amounts entered in the column "Applied in this settlement" will be collected, which must be transferred to box [00584] 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 pending balance would be lost of deduction.