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Practical Manual of Companies 2022.

Failure to complete the carry-over tables in form 200

The negative tax bases and deductions generated by the entities prior to their inclusion in the tax consolidation regime will be applied within the group, that is, in the consolidated return, in accordance with the limits determined by the individual settlement, but applying group criteria to calculate this and taking into account the eliminations and additions that correspond to the entity.

This modification of criteria implies that the amounts to be applied in the settlement, both in form 200 and 220, relating to compensation of negative tax bases, deductions, capitalization reserve, leveling reserve, limitation on the deductibility of financial expenses of the article 16 of the LIS , provisions for impairment of credits and other assets of article 11.12 of the LIS, conversion of deferred tax assets into demandable credit against the Tax Administration and compensation of fees , they will be the same. For this reason, the possibility of completing the transfer tables for these items in form 200 is excluded, and they must be recorded exclusively in form 220.

These entities, therefore, will be exempt from completing pages 15 to 20 ter, except page 19, regarding the application of results and the details of the corrections to the results of the profit and loss account. 

In the case of cooperative groups, they must not complete the detail table for compensation of fees on page 22 of form 200.