Completion of the table "Levelling reserve" (page 20 bis of model 200)

The amount to be entered in boxes [01033] and [01034] "Leveling reserve" on page 13 of form 200, will be the one resulting from completing section “Reduction in tax base” of this breakdown table, as detailed below:

• In the column "Minorization amount BI in the Period/pending addition at the beginning of the period" , the amounts generated in the tax periods will be collected 2017 to 2022 , which are pending addition to the beginning of the tax period, as well as the amount of reduction of the tax base in the period.

• In the column "Amount added to the taxable base in the period" , the amounts corresponding to the tax periods 2017 to 2022 will be collected, which are added to the tax base in the tax period being declared.

• In the column "BI amount integrated into the declaration for non-compliance with requirements" , the tax base amounts corresponding to the tax periods 2017 to 2022 will be collected. ##2##that must be regularized as a consequence of non-compliance with the requirements established in article 105 of the LIS in order to apply the leveling reserve. For these purposes, it is recalled that in the tax period in which the non-compliance occurs, it must be included in box [01038] «Increase for non-compliance equalization reserve (art. 105.6 LIS) »from page 14 of form 200, the full fee corresponding to the amounts that have been subject to reduction, increased by 5 percent, in addition to late payment interest.

• In the column "Amount pending addition in future periods" , the amounts corresponding to the tax periods 2018 to 2022 will be collected, which are not added in the tax period being declared and, therefore, are pending addition in future periods.

Next, following the requirement of article 105.3 of the LIS which establishes that small entities that reduce their tax base by applying the equalization reserve, must provide a reserve for the amount of the reduction , they must complete the “Reserve amount” section of this breakdown table, as detailed below:

• In column "Reserve amount to be allocated" the amounts relating to the reserve pending allocation referred to each of the generation years will be collected ( 2017 to 2022 ).

• In the column «Amount reserved reserve , the amounts related to the reserve allocated in the years 2017 to 2022 , which are allocated in the period, will be collected. tax object of declaration.

• In the column "Reserve amount pending allocation" , the amounts related to the reserve allocated in the years 2017 to 2022 , which remain pending, will be collected of endowment in the tax period object of declaration.

• In the column "Reserve drawn up" , the amounts relating to the reserve set aside in the years 2017 to 2022 , drawn down in the subject tax period will be collected. of declaration.

The «row 2022 ^(*)» must only be completed if the entity has reserves pending integration corresponding to a previous tax period starting in 2022 .