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Practical Manual for Companies 2023.

Filling in form 200

Entities that apply the special regime for ships and shipping entities in the Canary Islands and that, in accordance with the provisions of article 76.4 of Law 19/1994, of July 6, cannot offset the negative tax bases arising from activities that generate the right to apply the special regime with the positive tax bases derived from the rest of the activities, neither in the current year nor in subsequent years, must break down said tax bases in their Corporate Tax settlement as explained below:

  • To calculate box [00550] "Taxable base before application of the capitalisation reserve and offsetting of negative tax bases" on page 14 of form 200, you must enter in box [00541] the part of the taxable base that comes from the activities to which the special regime applies, and in box [00564] the part that comes from the rest of the activities:

    [00550] = [00541] + [00564] 

  • The completion of the boxes [01887] and [01890] will be done through the breakdown table "Special regime for ships and shipping companies in the Canary Islands: "breakdown of the compensation of negative tax bases" on page 15 of form 200:

    • In column "Pending application at the beginning of the period/generated in the period" the amounts relating to the compensation of negative tax bases will be collected, separating those corresponding to activities that apply the special regime for ships and shipping entities in the Canary Islands from those of the rest of the activities generated in the periods 2021 to 2023, pending application at the beginning of the tax period.

      The rows “Special tax base compensation for year 2023(*)” and “Special tax base compensation for other activities 2023(*)” must only be completed if the reporting entity has negative tax bases for another tax period also starting in 2023, but less than 12 months and prior to the tax period that is the subject of the declaration. In the case of entities whose tax period does not correspond to the calendar year or which have a split tax period, the negative tax bases from previous periods pending compensation must be included as coming from the year in which the fiscal year began.

    • In column "Applied in this settlement" the part (or the whole, if applicable) of the corresponding amount of the column "Pending application at the beginning of the period/generated in the period" will be recorded, which is applied in the settlement of the tax period subject to declaration, maintaining the separation of the negative tax bases from the special regime from those of the rest of the activities. The subtotal of the column "Applied in this settlement" relating to the offset of negative tax bases from activities that apply the special regime listed in box [01887] , will be transferred to box [01887] on page 14 of form 200. Likewise, the subtotal of the column "Applied in this settlement" related to the compensation of negative tax bases from the rest of the activities that is included in box [01890] , will be transferred to box [01890] on page 14 of form 200.

    • In column "Pending application in future periods" the positive difference between the amount of the offset of negative tax bases at the beginning of the tax period or generated in said period in the column "Pending application at the beginning of the period/generated in the period" and the amount of the offset of negative tax bases applied in the settlement of the tax period subject to declaration in the column "Applied in this settlement" will be recorded, maintaining the separation of the negative tax bases from the special regime from those of the rest of the activities.

  • To calculate box [00552] “Tax base” on page 14 of Form 200, you must enter in box [01576] the part of the tax base that comes from the activities to which the special regime applies, and in box [01577] the part that comes from the rest of the activities, taking into account that the positive tax bases derived from the rest of the activities of the current year cannot be offset against the negative ones that come from the activities to which the special regime applies.