Practical examples
Below are a series of examples that explain in detail how to complete Form 200 in cases where entities that apply the special regime for ships and shipping entities have to offset tax bases from activities that apply said special regime with tax bases from other activities.
Example 1
In the 2022 financial year, company "A", whose net turnover in the 12 months prior to the start date of the tax period did not exceed 20 million euros, is a shipping company registered in the Special Registry of Ships and Shipping Companies that applies the tax regime for ships and shipping companies in the Canary Islands regulated in articles 73 to 77 bis of Law 19/1994, specifically for Corporate Tax, the specialities are regulated in article 76 of the aforementioned law.
In the 2021 financial year, the company had the following data:
- BI Special regime: - 4,000,000 euros
- BI Other activities: 5,000,000 euros
- Negative BI pending compensation from 2020: 3,000,000 euros
In the financial year 2021, the company was unable to offset the €4,000,000 corresponding to negative tax bases of the special regime with the €5,000,000 of tax bases from the rest of the activities. However, it was able to offset the €3 million of negative tax bases pending offset from previous years with the €5 million of tax bases from other activities. Therefore, the 4,000,000 euros corresponding to negative tax bases of the special regime remain to be offset for the 2022 financial year.
In the liquidation of the Corporate Tax for the year 2021 , the company completed the detail table for the compensation of negative tax bases as follows:
| BIN compensation detail (page 15 model 200) | |||
|---|---|---|---|
| Year 2021 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Base compensation for the year 2019 | 0 | 0 | 0 |
| Base compensation for the year 2020 | - 3,000,000 | 3,000,000 | 0 |
| Base compensation for the year 2021 | - 4,000,000 | 0 | - 4,000,000 |
In the financial year 2022 , the company presents the following data:
- BI Special regime: - 10,000,000 euros
- BI Other activities: 5,000,000 euros
- Negative BI pending compensation (Special regime) of 2021: 4,000,000 euros
In the liquidation of the Corporate Tax for the year 2022 , the company will complete the boxes corresponding to the compensation of negative tax bases as follows:
• Liquidation of Corporate Tax
| IS settlement 2022 | |
|---|---|
| Profit and loss account result [00500] | -5,000,000 |
| BI before reserve capitalization and BIN [00550] | -5,000,000 |
|
Capitalization reserve [01032]
|
0 |
| Special regime for ships and shipping companies in the Canary Islands | - |
|
Part BI Special regime [00541]
|
-10,000,000 |
|
Part BI Rest of activities [00564]
|
5,000,000 |
| BIN offset from previous periods [00547] | 0 |
| Special regime for ships and shipping companies in the Canary Islands | - |
|
BIN compensation previous periods Special regime [01887]
|
0 |
|
BIN compensation previous periods Other activities [01890]
|
0 |
| Taxable base [00552] | -5,000,000 |
|
Leveling reserve [01033] and [01034]
|
0 |
| BI after leveling reservation [01330] | -5,000,000 |
| Special regime for ships and shipping companies in the Canary Islands | - |
|
Part BI Special regime after Leveling Reserve [01576]
|
-10,000,000 |
|
Part BI Remaining activities after Leveling Reservation [01577]
|
5,000,000 |
• Breakdown tables of negative tax bases
Company "A" must complete the general table containing the details of the compensation of negative tax bases:
| BIN compensation detail (page 15 model 200) | |||
|---|---|---|---|
| Year 2022 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Base compensation for the year 2020 | 0 | 0 | 0 |
| Base compensation for the year 2021 | - 4,000,000 | 0 | - 4,000,000 |
| Total | - 4,000,000 | 0 | - 4,000,000 |
| Base compensation for the year 2022 | - 10,000,000 | 0 | - 10,000,000 |
In addition, company "A" must complete the specific table for shipping companies that allows it to distinguish the part of the negative tax base that corresponds to the special regime from the part of the negative tax base that comes from the performance of the rest of the activities:
| Special regime for shipping entities: BIN compensation breakdown (page 15 model 200) | |||
|---|---|---|---|
| Year 2022 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Special BI compensation for the year 2021 | - 4,000,000 | 0 | - 4,000,000 |
| BI compensation for other activities in 2021 | 0 | 0 | 0 |
| Subtotal Special BI Compensation | - 4,000,000 | 0 | - 4,000,000 |
| Subtotal BI Compensation rest activities | 0 | 0 | 0 |
| Total | - 4,000,000 | 0 | - 4,000,000 |
| Special BI compensation for the year 2022 | - 10,000,000 | 0 | - 10,000,000 |
| BI compensation for other activities in 2022 | 0 | 0 | 0 |
Example 2
In the 2022 financial year, company "B" whose net turnover in the 12 months prior to the start date of the tax period did not exceed 20 million euros, is a shipping company registered in the Special Registry of Ships and Shipping Companies that applies the tax regime for ships and shipping companies in the Canary Islands regulated in articles 73 to 77 bis of Law 19/1994, specifically for Corporate Tax, the specialities are regulated in article 76 of the aforementioned law.
In the 2021 financial year, the company had the following data:
- BI Special regime: - 4,000,000 euros
- BI Other activities: 5,000,000 euros
- Negative BI pending compensation from 2020: 3,000,000 euros
In the 2021 financial year , the company was unable to offset the €4,000,000 corresponding to negative tax bases of the special regime with the €5,000,000 of tax bases from the rest of the activities. However, it was able to offset the €3 million of negative tax bases pending offset from previous years with the €5 million of tax bases from other activities. Therefore, the 4,000,000 euros corresponding to negative tax bases of the special regime remain to be offset for the 2022 financial year. In the settlement of the Corporate Tax for the year 2021, the company completed the table detailing the compensation of negative tax bases as follows:
| Year 2021 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
|---|---|---|---|
| Base compensation for the year 2019 | 0 | 0 | 0 |
| Base compensation for the year 2020 | - 3,000,000 | 3,000,000 | 0 |
| Base compensation for the year 2021 | - 4,000,000 | 0 | - 4,000,000 |
In the financial year 2022 , the company had the following data:
- BI Special regime: - 10,000,000 euros
- BI Other activities: - 2,000,000 euros
- Negative BI pending compensation (Special regime) for 2021: 4,000,000 euros
In the liquidation of the Corporate Tax for the year 2022 , the company will complete the boxes corresponding to the compensation of negative tax bases as follows:
• Liquidation of Corporate Tax
| IS settlement 2022 | |
|---|---|
| Profit and loss account result [00500] | -12,000,000 |
| BI before reserve capitalization and BIN [00550] | -12,000,000 |
|
Capitalization reserve [01032]
|
0 |
| Special regime for ships and shipping companies in the Canary Islands | - |
|
Part BI Special regime [00541]
|
-10,000,000 |
|
Part BI Rest of activities [00564]
|
-2,000,000 |
| BIN offset from previous periods [00547] | 0 |
| Special regime for ships and shipping companies in the Canary Islands | - |
|
BIN compensation previous periods Reg. special [01887]
|
0 |
|
BIN compensation previous periods Other activities [01890]
|
0 |
| Taxable base [00552] | -12,000,000 |
|
Leveling reserve [01033] and [01034]
|
0 |
| BI after leveling reservation [01330] | -12,000,000 |
| Special regime for ships and shipping companies in the Canary Islands | - |
|
Part BI Special regime after Leveling Reserve [01576]
|
-10,000,000 |
|
Part BI Remaining activities after Leveling Reservation [01577]
|
-2,000,000 |
• Breakdown tables of negative tax bases
Company "B" must complete the general table containing the details of the compensation of negative tax bases:
| BIN compensation detail (page 15 model 200) | |||
|---|---|---|---|
| Year 2022 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Base compensation for the year 2020 | 0 | 0 | 0 |
| Base compensation for the year 2021 | - 4,000,000 | 0 | - 4,000,000 |
| Total | - 4,000,000 | 0 | - 4,000,000 |
| Base compensation for the year 2022 | - 12,000,000 | 0 | - 12,000,000 |
In addition, company "B" must complete the specific table for shipping companies that allows to distinguish the part of the negative tax base that corresponds to the special regime from the part of the negative tax base that comes from the performance of the rest of the activities:
| Special regime for shipping entities: BIN compensation breakdown (page 15 model 200) | |||
|---|---|---|---|
| Year 2022 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Special BI compensation for the year 2021 | - 4,000,000 | 0 | - 4,000,000 |
| BI compensation for other activities in 2021 | 0 | 0 | 0 |
| Subtotal Special BI Compensation | - 4,000,000 | 0 | - 4,000,000 |
| Subtotal BI Compensation rest activities | 0 | 0 | 0 |
| Total | - 4,000,000 | 0 | - 4,000,000 |
| Special BI compensation for the year 2022 | - 10,000,000 | 0 | - 10,000,000 |
| BI compensation for other activities in 2022 | - 2,000,000 | 0 | - 2,000,000 |
In the 2022 financial year none of the pending negative tax bases could be offset and have been accumulated. The new table makes it possible to distinguish the part of the negative tax base that corresponds to the Special Regime from that which corresponds to the rest of the activities.
In the financial year 2023 the company had the following data:
- BI Special regime: 15,000,000 euros
- BI Other activities: 5,000,000 euros
- Negative BI pending compensation (Special regime) for 2021: 4,000,000 euros
- Negative BI pending compensation (Special regime) for 2022: 10,000,000 euros
- Negative BI pending compensation (Other activities) in 2022: 2,000,000 euros
In the liquidation of the Corporate Tax for the year 2023, the company will complete the boxes corresponding to the compensation of negative tax bases as follows:
• Liquidation of Corporate Tax
| IS settlement 2023 | |
|---|---|
| Profit and loss account result [00500] | 20,000,000 |
| BI before reserve capitalization and BIN [00550] | 20,000,000 |
|
Capitalization reserve [01032]
|
0 |
| Special regime for ships and shipping companies in the Canary Islands | - |
|
Part BI Special regime [00541]
|
15,000,000 |
|
Part BI Rest of activities [00564]
|
5,000,000 |
| BIN offset from previous periods [00547] | 16,000,000 |
| Special regime for ships and shipping companies in the Canary Islands | - |
|
BIN compensation previous periods Special regime [01887]
|
14,000,000 |
|
BIN compensation previous periods Other activities [01890]
|
2,000,000 |
| Taxable base [00552] | 4,000,000 |
|
Leveling reserve [01033] and [01034]
|
0 |
| BI after leveling reservation [01330] | 4,000,000 |
| Special regime for ships and shipping companies in the Canary Islands | - |
|
Part BI Special regime after Leveling Reserve [01576]
|
1,000,000 |
|
Part BI Remaining activities after Leveling Reservation [01577]
|
3,000,000 |
• Breakdown tables of negative tax bases
Company "B" must complete the general table containing the details of the compensation of negative tax bases:
| BIN compensation detail (page 15 model 200) | |||
|---|---|---|---|
| Year 2023 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Base compensation for the year 2020 | 0 | 0 | 0 |
| Base compensation for the year 2021 | - 4,000,000 | 4,000,000 | 0 |
| Base compensation for the year 2022 | - 12,000,000 | 12,000,000 | 0 |
| Total | - 16,000,000 | 16,000,000 | 0 |
| Base compensation for the year 2023 | 0 | 0 | 0 |
In addition, company "B" must complete the specific table for shipping companies that allows to distinguish the part of the negative tax base that corresponds to the special regime from the part of the negative tax base that comes from the performance of the rest of the activities:
| Special regime for shipping entities: BIN compensation breakdown (page 15 model 200) | |||
|---|---|---|---|
| Year 2023 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Special BI compensation for the year 2021 | - 4,000,000 | 4,000,000 | 0 |
| BI compensation for other activities in 2021 | 0 | 0 | 0 |
| Special BI compensation for the year 2022 | - 10,000,000 | 10,000,000 | 0 |
| BI compensation for other activities in 2022 | -2,000,000 | 2,000,000 | 0 |
| Subtotal Special BI Compensation | - 14,000,000 | 14,000,000 | 0 |
| Subtotal BI Compensation rest activities | -2,000,000 | 2,000,000 | 0 |
| Total | - 16,000,000 | 16,000,000 | 0 |
| Special BI compensation for the year 2023 | 0 | 0 | 0 |
| BI compensation for other activities in 2023 | 0 | 0 | 0 |
Therefore, in the year 2023 company "B" will be able to offset all pending negative tax bases and through the breakdown table "Special regime for ships and shipping companies in the Canary Islands: breakdown of the compensation of negative tax bases» report in the necessary detail the part that corresponds to the special regime and the part that corresponds to the rest of the activities. The amount of 2,000,000 euros of negative tax base that comes from the performance of the rest of the activities may be offset with positive tax base that comes from both the rest of the activities and the special regime. The taxpayer may choose and, based on that decision, will fill in boxes [01576] and [01577], which in any case, their sum will have to be 4,000,000 euros, regardless of whether box [01576] is filled in with an amount of 0 euros and box [01577] with an amount of 4,000,000 euros, or whether box [01576] is filled in with an amount of 1,000,000 euros and box [01577] with an amount of 3,000,000 euros.
Example 3
In the 2022 financial year, company "C" whose net turnover in the 12 months prior to the start date of the tax period did not exceed 20 million euros, is a shipping company registered in the Special Registry of Ships and Shipping Companies that applies the tax regime for ships and shipping companies in the Canary Islands regulated in articles 73 to 77 bis of Law 19/1994, specifically for Corporate Tax, the specialities are regulated in article 76 of the aforementioned law.
In the 2021 financial year, the company had the following data:
- BI Special regime: - 4,000,000 euros
- BI Other activities: 5,000,000 euros
- Negative BI pending compensation from 2020: 3,000,000 euros
In the 2021 financial year , company was unable to offset the €4,000,000 corresponding to negative tax bases of the special regime with the €5,000,000 of tax bases from the rest of its activities. However, it was able to offset the €3 million of negative tax bases pending offset from previous years with the €5 million of tax bases from other activities. Therefore, the 4,000,000 euros corresponding to negative tax bases of the special regime remain to be offset for the 2022 financial year. In the settlement of the Corporate Tax for the year 2021, the company completed the table detailing the compensation of negative tax bases as follows:
| Year 2021 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
|---|---|---|---|
| Base compensation for the year 2019 | 0 | 0 | 0 |
| Base compensation for the year 2020 | - 3,000,000 | 3,000,000 | 0 |
| Base compensation for the year 2021 | - 4,000,000 | 0 | - 4,000,000 |
In the financial year 2022 , the company had the following data:
- BI Special regime: -10,000,000 euros
- BI Other activities: -2,000,000 euros
- Negative BI pending compensation (Special regime) for 2021: 4,000,000 euros
In the liquidation of the Corporate Tax for the year 2022 , the company will complete the boxes corresponding to the compensation of negative tax bases as follows:
• Liquidation of Corporate Tax
| IS settlement 2022 | |
|---|---|
| Profit and loss account result [00500] | -12,000,000 |
| BI before reserve capitalization and BIN [00550] | -12,000,000 |
|
Capitalization reserve [01032]
|
0 |
| Special regime for ships and shipping companies in the Canary Islands | - |
|
Part BI Special regime [00541]
|
-10,000,000 |
|
Part BI Rest of activities [00564]
|
-2,000,000 |
| BIN offset from previous periods [00547] | 0 |
| Special regime for ships and shipping companies in the Canary Islands | - |
|
BIN compensation previous periods Special regime [01887]
|
0 |
|
BIN compensation previous periods Other activities [01890]
|
0 |
| Taxable base [00552] | -12,000,000 |
|
Leveling reserve [01033] and [01034]
|
0 |
| BI after leveling reservation [01330] | -12,000,000 |
| Special regime for ships and shipping companies in the Canary Islands | - |
|
Part BI Special regime after Leveling Reserve [01576]
|
-10,000,000 |
|
Part BI Remaining activities after Leveling Reservation [01577]
|
-2,000,000 |
• Breakdown tables of negative tax bases
Company "C" must complete the general table containing the details of the compensation of negative tax bases:
| BIN compensation detail (page 15 model 200) | |||
|---|---|---|---|
| Year 2022 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Base compensation for the year 2020 | 0 | 0 | 0 |
| Base compensation for the year 2021 | - 4,000,000 | 0 | - 4,000,000 |
| Total | - 4,000,000 | 0 | - 4,000,000 |
| Base compensation for the year 2022 | - 12,000,000 | 0 | - 12,000,000 |
In addition, company "C" must complete the specific table for shipping companies that allows it to distinguish the part of the negative tax base that corresponds to the special regime from the part of the negative tax base that comes from the performance of the rest of the activities:
| Special regime for shipping entities: BIN compensation breakdown (page 15 model 200) | |||
|---|---|---|---|
| Year 2022 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Special BI compensation for the year 2021 | - 4,000,000 | 0 | - 4,000,000 |
| BI compensation for other activities in 2021 | 0 | 0 | 0 |
| Subtotal Special BI Compensation | - 4,000,000 | 0 | - 4,000,000 |
| Subtotal BI Compensation rest activities | 0 | 0 | 0 |
| Total | - 4,000,000 | 0 | - 4,000,000 |
| Special BI compensation for the year 2022 | - 10,000,000 | 0 | - 10,000,000 |
| BI compensation for other activities in 2022 | - 2,000,000 | 0 | - 2,000,000 |
In the 2022 financial year none of the pending negative tax bases could be offset and have been accumulated. The new table makes it possible to distinguish the part of the negative tax base that corresponds to the Special Regime from that which corresponds to the rest of the activities.
In the financial year 2023 , the company had the following data:
- BI Special regime: 3,000,000 euros
- BI Other activities: 9,000,000 euros
- Negative BI pending compensation (Special regime) for 2021: 4,000,000 euros
- Negative BI pending compensation (Special regime) for 2022: 10,000,000 euros
- Negative BI pending compensation (Other activities) in 2022: 2,000,000 euros
In the liquidation of the Corporate Tax for the year 2023 , the company will complete the boxes corresponding to the compensation of negative tax bases as follows:
• Liquidation of Corporate Tax
| IS settlement 2023 | |
|---|---|
| Profit and loss account result [00500] | 12,000,000 |
| BI before reserve capitalization and BIN [00550] | 12,000,000 |
|
Capitalization reserve [01032]
|
0 |
| Special regime for ships and shipping companies in the Canary Islands | - |
|
Part BI Special regime [00541]
|
3,000,000 |
|
Part BI Rest of activities [00564]
|
9,000,000 |
| BIN offset from previous periods [00547] | 5,000,000 |
| Special regime for ships and shipping companies in the Canary Islands | - |
|
BIN compensation previous periods Special regime [01887]
|
3,000,000 |
|
BIN compensation previous periods Other activities [01890]
|
2,000,000 |
| Taxable base [00552] | 7,000,000 |
|
Leveling reserve [01033] and [01034]
|
0 |
| BI after leveling reservation [01330] | 7,000,000 |
| Special regime for ships and shipping companies in the Canary Islands | - |
|
Part BI Special regime after Leveling Reserve [01576]
|
0 |
|
Part BI Remaining activities after Leveling Reservation [01577]
|
7,000,000 |
• Breakdown tables of negative tax bases
Company "C" must complete the general table containing the details of the compensation of negative tax bases:
| BIN compensation detail (page 15 model 200) | |||
|---|---|---|---|
| Year 2023 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Base compensation for the year 2020 | 0 | 0 | 0 |
| Base compensation for the year 2021 | - 4,000,000 | 3,000,000 | - 1,000,000 |
| Base compensation for the year 2022 | - 12,000,000 | 2,000,000 | - 10,000,000 |
| Total | - 16,000,000 | 5,000,000 | - 11,000,000 |
| Base compensation for the year 2023 | 0 | 0 | 0 |
In addition, company "C" must complete the specific table for shipping companies that allows it to distinguish the part of the negative tax base that corresponds to the special regime from the part of the negative tax base that comes from the performance of the rest of the activities:
| Special regime for shipping entities: BIN compensation breakdown (page 15 model 200) | |||
|---|---|---|---|
| Year 2023 | 0 Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Special BI compensation for the year 2021 | - 4,000,000 | 3,000,000 | - 1,000,000 |
| BI compensation for other activities in 2021 | 0 | 0 | 0 |
| Special BI compensation for the year 2022 | - 10,000,000 | 0 | - 10,000,000 |
| BI compensation for other activities in 2022 | - 2,000,000 | 2,000,000 | 0 |
| Subtotal Special BI Compensation | - 14,000,000 | 3,000,000 | - 11,000,000 |
| Subtotal BI Compensation rest activities | - 2,000,000 | 2,000,000 | 0 |
| Total | - 16,000,000 | 5,000,000 | - 11,000,000 |
| Special BI compensation for the year 2023 | 0 | 0 | 0 |
| BI compensation for other activities in 2023 | 0 | 0 | 0 |
In the fiscal year 2023 company "C" has not been able to offset all the negative tax bases from the special regime, so tax bases from the special regime remain pending for an amount of 11,000,000 euros. The company has been able to offset all negative tax bases corresponding to the rest of its activities.