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Practical Manual of Companies 2023.

Deductions for international double taxation of previous periods applied in the financial year (articles 31 and 32 RDLeg. 4/2004)

Filling in form 200

As established in section 4 of the twenty-third transitional provision of the LIS , in the box [00572] «Deductions for international double taxation of previous periods applied in the year (art. 31 and 32 RDLeg. 4/2004)", the balance pending deduction due to insufficient full quota will be recorded, relating to the deductions to avoid international double taxation generated in previous tax periods (2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012). , 2013 and 2014) in accordance with the provisions of articles 31 and 32 of the RDLeg. 4/2004, which has been applied by the taxpayer in the reporting period. The amount entered in this box will be the one resulting from completing the breakdown table on page 16 of form 200 explained below.

The amount of this deduction will be determined taking into account the current tax rate in the tax period in which it is applied.

Completion of the table «International double taxation deductions RDLeg. 4/2004» (page 15 bis of model 200)

Taxpayers who apply these deductions for internal double taxation must complete this table in which they must enter the amounts of the deductions to avoid international double taxation, generated in the years 2005 to 2014, and that have been or can be carried over to future tax periods. , as detailed below:

  • Within the block « DI internalizes previous years » , the rows «DI international 2005» to «International DI 2014» , are provided for deductions for international double taxation in accordance with the provisions of articles 31 and 32 of the RDLeg. 4/2004 generated from 2005 to 2014, respectively, and which were transferable to subsequent tax periods due to insufficient full quota.

  • In column "Pending deduction" it must be taken into account that, if it is a deduction generated in any of the tax periods prior to the one that is subject to settlement and beginning in 2005, 2006 , 2007, 2008, 2009, 2010, 2011, 2012, 2013 or 2014, from the block «DI internac. exercise above", the balance of the corresponding deduction that was pending application at the beginning of the tax period that is the subject of liquidation will be entered in the respective box of this column. In any case, said balance must be relative to the tax rate of the tax period in which the deduction was generated.

  • In column "Tax type/generation period" the type of tax for which the reporting taxpayer, beneficiary of the deduction, was taxed in the tax period in which it was generated. This column does not exist for cases in which the tax period from which the deduction is generated is the tax period subject to settlement.

  • In column "2023 Pending deduction" the amounts referring to pending deductions from previous years will be collected. In the event that the tax rate applicable by the taxpayer beneficiary of the deduction in the tax period in which it was generated is different from the tax rate for which he is taxed in the tax period subject to settlement (collected in the row "Tax rate 2023"), the amount that must be entered in this column will be the result of multiplying the corresponding box in the column "Pending deduction" by the fraction "Tax rate 2023/Tax type generation period" .

    For these purposes, it is recalled that in section 4 of the twenty-third transitional provision of the LIS , according to which the amount of the established deductions in this provision and in articles 30, 31.1.b) and 32.3 of the RDLeg. 4/2004 will be determined taking into account the tax rate in force in the tax period in which it applies.

    Keep in mind:

    In general, the tax rate corresponding to fiscal year 2023 will be obtained by dividing the amount in box [00562] “Full fee” on page 14 of form 200 by the amount in box [ 00552] "Tax base" on page 13 of model 200.

    In the case of generation of the deduction in accordance with article 31.1.a) of the RDLeg. 4/2004 or, if generated in accordance with article 31.1.b) of the RDLeg. 4/2004 only when the tax rate of the tax period of generation is equal to that of the tax period subject to settlement, the amount entered in the column " Pending deduction" will be equal to the amount entered in the corresponding box in the column « 2023 pending deduction » .

  • In the column "Applied in this settlement" the part (or the entirety, if applicable) of the corresponding amount of the previous column "2023 pending deduction" that is applied in the settlement of the tax period subject to settlement.

    Keep in mind:

    • The application of this deduction has as limit the amount of the full quota that appears in box [00562] on page 14 of form 200.

    • Information on the net amount of the turnover for the twelve months prior to the start date of the tax period must be included on page 1 of form 200, for the purposes of determining the application of the minimum tax (art. 30 bis). LIS). 

      The option marked by the taxpayer will also be taken into account to determine the limits in the calculation of accounting corrections derived from the application of article 11.12 of the LIS, the compensation of negative tax bases and the compensation of contributions for losses of the cooperatives, so once the table on page 1 of model 200 is completed, it will not be shown on other screens.

    • In box box [00572] the total of the amounts entered in the column "Applied in this settlement" will be collected, which must be transferred to box [00572] on page 14 of form 200 regarding the settlement of the Tax.

  • Column "Pending application in future periods" is used to collect the part of the corresponding deduction in the column "2023 pending deduction" that was not included in the corresponding box in its following column . That is, it refers to the part of the deduction that, because it has not been applied in the settlement of the tax period being declared, remains pending to be applied in future tax periods.