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Practical Manual for Companies 2023.

Deduction for internal double taxation generated and applied in the financial year (DT 23.1 LIS)

Filling in form 200

In box [01280] "Deduction for internal double taxation generated and applied in the year ( DT 23°.1 LIS )" on page 14 of form 200, the amount of the deductions to avoid internal double taxation that, in accordance with the provisions of section 1 of the twenty-third transitional provision of the LIS , the taxpayer has generated and applied in the tax period subject to declaration will be recorded. The amount entered in this box will be the result of completing the breakdown table on page 15 of form 200 explained below.

Completing the table “Domestic double taxation deductions (DT 23.1 LIS)” (page 15 bis of form 200)

Taxpayers who apply this deduction for internal double taxation must complete in this table the " DI internal 2023" in the manner detailed below:

  • Row «DI internal 2023 » is intended to collect the amounts of deductions to avoid internal double taxation regulated in section 1 of the twenty-third transitional provision of the LIS generated in 2023, and which were transferable to subsequent tax periods due to insufficient full quota.

  • In column "Deduction generated" the amount of deductions to avoid internal double taxation regulated in section 1 of the twenty-third transitional provision of the LIS generated in 2023 will be recorded.

  • In column "Applied in this settlement" the part (or the whole, if applicable) of the amount corresponding to the previous column "Deduction generated" that is applied in the settlement corresponding to the period subject to settlement will be recorded.

    Keep in mind:

    • Information on the net amount of turnover for the twelve months prior to the start date of the tax period must be included on page 1 of Form 200, in order to determine the application of minimum taxation (Article 30 bis LIS). 

      The option selected by the taxpayer will also be taken into account to determine the limits in the calculation of accounting corrections arising from the application of article 11.12 of the LIS, the compensation of negative tax bases and the compensation of quotas for losses of cooperatives, so once the table on page 1 of form 200 has been completed, it will not be displayed again on other screens.

    • In box [01280] the total amounts entered in the column "Applied in this settlement" will be recorded, which must be transferred to box [01280] on page 14 of form 200 regarding the settlement of the Tax.

  • In column "Pending application in future periods" the part of the deduction corresponding to column "Deduction generated" that was not included in the box corresponding to the column "Applied in this settlement" will be recorded. That is, it refers to the part of the deduction that, because it was not applied in the settlement of the tax period subject to declaration, remains pending application in future tax periods.