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Practical Manual of Companies 2023.

Deduction for international double taxation of previous periods applied in the financial year (articles 31 and 32 LIS)

Filling in form 200

In box [00571] «Deduction for international double taxation of previous periods applied in the year (arts. 31 and 32 LIS )", the pending balance of deduction for insufficient full quota will be recorded, relating to the deductions to avoid international double taxation of articles 31 and 32 of the LIS , generated in the tax periods 2015 to 2022 or in a previous tax period starting in 2023 and that the taxpayer applies in the period subject to declaration. The amount entered in this box will be the one resulting from completing the breakdown table on page 16 of form 200 explained below.

Taxpayers who apply these deductions for international double taxation must complete this table in which they will record the amounts of the deductions to avoid international double taxation referred to in articles 31 and 32 of the LIS generated in the 2015 tax periods. 2016, 2017, 2018, 2019, 2020, 2021, 2022 and 2023 (*), which have been or may be carried over to future tax periods due to insufficient quota, in the manner detailed below.

Completion of the table “LIS international double taxation deductions” (page 16 of form 200)

  • Within the block « DI international previous periods», the rows «DI international 2015» to «International DI 2022» , are planned to collect the amounts of deductions to avoid international double taxation, regulated in articles 31 and 32 of the LIS generated from 2015 to 2022, and which were transferable to subsequent tax periods due to insufficient full quota.

    The row «Internal DI 2023 (*)» must only be completed if the entity has deductions pending to apply corresponding to a previous tax period starting in 2023.

  • 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 2015, 2016 , 2017, 2018, 2019, 2020, 2021, 2022 and 2023(*), from the block «DI intern. previous periods", the balance of the corresponding deduction that was pending application at the beginning of the tax period that is the subject of settlement will be entered in the respective box of this column. In any case, said balance must be the one corresponding to applying 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 entity and beneficiary of the deduction was taxed in the period in which it was generated. This column does not exist for cases in which the tax period for generating the deduction corresponds to the tax period for settlement.

  • In column "2023 pending deduction" the amounts referring to pending deductions from previous periods must be recorded. 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 «Type of tax 2023 » ), the amount that must be entered in this column will be the result of multiplying the amount in the corresponding box in the column "Pending deduction" by the fraction « Tax rate 2023/Generation period tax rate».

    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 14 of model 200.

    If the 2023 tax rate and the generation period tax rate are the same , the amount entered in the "Pending deduction" column 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 amount corresponding to the previous column "2023 pending deduction" that is applied in the corresponding settlement will be recorded. to the period under settlement.

    Keep in mind:

    • 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 [00571] the total of the amounts entered in the column "Applied in this settlement" will be collected, which must be transferred to box [00571] on page 14 of form 200 regarding the settlement of the Tax.

  • In column "Pending application in future periods" the part of the corresponding deduction in the column "2023 pending deduction" that was not included in the box corresponding to the column "Applied" will be included. in this liquidation. 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.