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Practical Manual for Companies 2023.

Filling in form 200

Taxpayers must enter in box [01032] "Capitalization reserve" on page 14 of form 200, the amount of the reduction in the tax base to which they are entitled in the tax period subject to declaration, due to the application of the capitalization reserve. This amount will be the result of completing the breakdown table "Capitalisation reserve" on page 20 bis of form 200.

Keep in mind:

Companies that are part of a group that pays taxes under the tax consolidation regime that have marked boxes [00009] or [00010] must directly fill in box [01032], without performing the breakdown in the Capitalization Reserve table on page 20 bis of form 200.

On the other hand, as provided for in number 2 of article 43.1.b) of the LIS , economic interest groups may impute to their partners the capitalization reserve that they have not applied in the tax period. In this case, the partners must include in box [01032] the amount corresponding to the capitalization reserve that has been allocated to them. This same assumption is also applicable in the case of temporary joint ventures.

Completing the “Capitalisation reserve” table (page 20 bis of form 200)

Taxpayers applying the capitalization reserve must complete this table as detailed below:

  • In column "Right to reduce the BI generated in the period/pending application at the beginning of the period" the amounts that generated the right to reduce the tax base in the periods 2021, 2022 and 2023 must be recorded.

    The «row 2023 (*)» should only be completed in cases where the entity has capitalization reserves allocated in another tax period beginning in 2023, but less than 12 months and prior to the declared fiscal year.

  • In column "Reduction BI applied" the amounts that generated the right to reduce the tax base in the tax periods 2021, 2022 and 2023, which will be applied in the period subject to declaration, must be recorded.

    The total amount of column "BI Reduction applied" which appears in box [01032] will be transferred to box [01032] on page 14 of form 200.

  • In column "BI reduction pending application in future periods" , the amounts with the right to reduce the tax base generated in the tax periods 2022 and 2023, respectively, must be recorded, which due to insufficient base remain pending application for future tax periods.

    The box in this column relating to the amounts that generated the right to reduce the tax base in 2021 is blocked from 2023, since according to the provisions of article 25.1 of the LIS, in the event of insufficient tax base to apply the reduction, the pending amounts can be applied in the tax periods ending in the 2 years immediately following the close of the tax period in which the right to the reduction was generated. Therefore, the amounts that generated the right to reduce the tax base in 2021 cannot be left pending application for future periods.

  • In box [01140] the amount of the capitalization reserve that has been provided in the fiscal year will appear.