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Practical Manual of Companies 2022.

Increase due to loss of tax benefits of previous periods

If during the tax period subject to declaration there has been a failure to comply with the conditions established for the enjoyment of exemptions, deductions or tax incentives in the tax base or in the full amount of the tax applied by the entity in Corporate Tax declarations corresponding to previous tax periods (thereby determining the loss of the right to them), taxpayers must enter in boxes [00615] and [00616] "Increase due to loss of tax benefits in previous periods" ( in the event that it is taxed exclusively to the State or to one or more of the regional tax administrations, respectively) on page 14 bis of form 200, the sum of the amounts that, for such reason, must be reimbursed in this declaration.

For these purposes, the following amounts, among others, must be collected in these boxes:

  • In the event of non-compliance with the requirements demanded in article 25 of the LIS for the reservation of capitalization, the amounts of the corresponding regularization will be collected, in the terms established by article 125.3 of the LIS.

  • The communities that own neighborhood forests in common hands must include in this box the amounts that should be included in the full quota in the case contemplated in the penultimate paragraph of article 112.1 of the LIS.

  • The credit cooperatives that, for the purposes of remuneration of social contributions, have used the part of the Mandatory Reserve Fund that has reduced the base taxable amount of Corporate Tax corresponding to cooperative or extra-cooperative results in previous tax periods in accordance with the provisions of the second transitional provision of Law 8/2012, of October 30, on the restructuring and sale of real estate assets in the financial sector, must include the amounts corresponding to said reduction.

Keep in mind:

In the cases of joint taxation , the amounts that should be reimbursed in this declaration for the concepts mentioned will be entered in boxes [00615] and [00616] in the proportion that corresponds to each Administration.