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Practical Manual for Companies 2023.

Implementation of results (page 20)

In this section, the reporting entity must enter all available information about the results to be applied , both with regard to their origin (boxes [00650], [00651] and [00652]) and their destination (boxes [00654], [01270], [01271], [01522], [00655], [00656], [00658], [00091], [00092], [00660], [00662] and [00664]).

In boxes [00650], [00651] and [00652] of the "Basis of distribution” sub-section, the amounts relating to the Profit and Loss, Surplus and Reserves accounting items for the financial year corresponding to the tax period to which the return and the distribution refer must be entered.

In the subsection "Application", boxes [00654], [01270], [01271], [01522], [00655], [00656], [00658], [00091], [00092], [00660], [00662] and [00664] will be used according to the characteristics of each reporting entity:

  1. For the reporting entities in general, the box [01270] for "Capitalization reserve", the box [01271] for "Equalization reserve" and the box [01522] for "Other reserves" will be completed, the sum of which will be recorded in the box [00654] "To reserves", as well as the box [00656] "To dividends", the box [00664] "To remainder and others" and the box [00665] "To compensation of losses from previous years".

  2. For the rest of the reporting entities the completion of the different boxes will depend on the specific regimes of each of them:

    1. The Cooperative Societies will complete:

      • Box [00655] to reflect interests that constitute remuneration for contributions to share capital.

      • Box [00091] for the allocation to the Mandatory Reserve Fund.

      • Box [00092] for the allocation to the Education and Promotion Fund, although only for that allocation that is made on a voluntary basis and in accordance with the provisions of Order EHA/3360/2010, of December 21.

      • Box [00660] to introduce cooperative returns.

    2. The Savings Banks will fill in box [00658] to record the allocation to the Social Work.

    3. The Collective Investment Institutions will complete box [00662] to record the allocation to their participants.

The entities that record a negative amount [with a minus sign (-)] in box [00500] on page 8 of form 200, must only complete this section if they apply reservations.

Finally, boxes [00653] and [00666] shall contain the total of the amounts corresponding to the sub-items "Distribution basis" and "Implementation", respectively. In any case, the total amounts in boxes [00653] and [00666] must be the same.