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Practical Manual of Companies 2022.

Filling in form 200

The entities that apply the special regime for ships and shipping entities in the Canary Islands and that in accordance with the provisions of article 76.4 of Law 19/1994, of July 6, cannot offset negative tax bases from activities that generate the right to apply the special regime with the positive tax bases derived from the rest of the activities neither in the current year nor in subsequent years, in their Corporate Tax settlement they must break down said tax bases in the manner explained below:

  • To calculate the box [00550] "Tax base before the application of the capitalization reserve and compensation of negative tax bases" on page 13 of form 200, you must enter in the box [00541] the part of the tax base that comes from the activities to which the special regime applies, and in box box [00564] the part that comes from the rest of the activities:

    [00550] = [00541] + [00564] 

  • The completion of the boxes [01887] and [01890] will be carried out through the breakdown table «Special regime for ships and shipping companies in the Canary Islands : breakdown of the compensation of negative tax bases» on page 15 of model 200:

    • In column "Pending application at the beginning of the period/generated in the period" the amounts related to the compensation of negative tax bases will be collected, separating those corresponding to activities that apply the special tax regime. ships and shipping entities in the Canary Islands from those of the rest of the activities generated in the periods 2021 to 2022, pending application at the beginning of the tax period.

      The rows "Compensation of special tax base for year 2022 (*)" and "Compensation of special tax base for other activities 2022 (*)" should only be be completed if the reporting entity has negative tax bases for another tax period that also began in 2022, but less than 12 months and prior to the tax period that is the subject of the declaration. In the case of entities whose tax period does not correspond to the calendar year or that have a split tax period, the negative tax bases from previous periods pending compensation must be included as originating from the year in which the fiscal year began.

    • In the column "Applied in this settlement" the part (or all, if applicable) of the corresponding amount in the column "Pending application at the beginning of the period/generated in the period" will be collected. », which is applied in the settlement of the tax period subject to declaration, maintaining the separation of the negative tax bases from the special regime from those of the rest of the activities. The subtotal of the column “Applied in this settlement” related to the compensation of negative tax bases from the activities that apply the special regime that is included in box [ 01887] , will be moved to box [01887] on page 13 of form 200. Likewise, the subtotal of the column "Applied in this settlement" related to the compensation of negative tax bases from the rest of the activities that is included in box [01890] , will be moved to box [01890] on page 13 of form 200.

    • In column "Pending application in future periods" the positive difference between the amount of compensation for negative tax bases at the beginning of the tax period or generated in said period in the column " Pending application at the beginning of the period/generated in the period", and the amount of the compensation of negative tax bases applied in the settlement of the tax period object of declaration of the column "Applied in this settlement", maintaining the separation of the bases negative taxable income from the special regime from those of the rest of the activities.

  • To calculate box [00552] “Tax base” on page 13 of form 200, you must enter it in box [01576] the part of the tax base that comes from the activities to which the special regime is applied, and in box [01577] the part that applies of the rest of the activities, taking into account that the positive tax bases derived from the rest of the activities of the current year cannot be offset with the negative ones that come from the activities to which the special regime is applied.