Deductions for double taxation on tax liability
In section "Bonuses and deductions for double taxation" on page 14 of form 200, the following list of deductions to be applied to the full amount is included (box [00562]), the amounts of which must be broken down on pages 15 bis and 16 of said form:
- Deduction for internal double taxation of previous periods applied in the financial year (article 30 RDLeg. 4/2004)
- Deduction for internal double taxation of previous periods applied in the financial year (DT 23.1 LIS)
- Deduction for internal double taxation generated and applied in the financial year (DT 23.1 LIS)
- Deductions for international double taxation of previous periods applied in the financial year (articles 31 and 32 RDLeg. 4/2004)
- Deduction for international double taxation of previous periods applied in the financial year (articles 31 and 32 LIS)
- Deduction for international double taxation generated and applied in the financial year (Articles 31 and 32 LIS)
- International tax transparency
- Intercompany internal double taxation deduction