Practical examples
Below are a series of examples that explain in detail how form 200 must be completed in cases where entities that apply the special regime for ships and shipping entities have to offset tax bases from activities that apply said regime. special with tax bases of the rest of the activities.
Example 1
In fiscal year 2023, company "A" whose net turnover in the 12 months prior to the date on which the tax period begins did not exceed 20 million euros, is a shipping company registered in the Special Registry of Ships and Shipping Companies that apply the tax regime for ships and shipping companies in the Canary Islands regulated in articles 73 to 77 bis of Law 19/1994, specifically for Corporate Tax, the specialties are regulated in article 76 of the aforementioned law.
In fiscal year 2022, the company had the following data:
- BI Special regime: - 4,000,000 euros
- BI Rest of activities: 5,000,000 euros
- Negative BI pending compensation (Rest of activities) for 2021: 3,000,000 euros
In fiscal year 2022, the company was not able to offset the 4,000,000 euros corresponding to negative tax bases from the special regime with the 5,000,000 euros of tax bases from the rest of its activities. However, it was able to offset the 3,000,000 euros of negative tax bases from the rest of the activities pending compensation for fiscal year 2021 with the 5,000,000 euros of tax bases from the rest of the activities. Therefore, the 4,000,000 euros corresponding to negative tax bases of the special regime remain pending compensation for the 2023 financial year.
In the settlement of the Corporate Tax for the year 2022 , the company will complete the boxes corresponding to the compensation of negative tax bases as follows:
• Liquidation of Corporate Tax
| IS settlement 2022 | |
|---|---|
| Profit and loss account result [00500] | 1,000,000 |
| BI before reserve capitalization and BIN [00550] | 1,000,000 |
|
Capitalization reserve [01032]
|
0 |
| Special regime for Canary Islands ships and shipping companies | - |
|
Part BI Special regime [00541]
|
-4,000,000 |
|
Part BI Rest of activities [00564]
|
5,000,000 |
| BIN compensation for previous periods [00547] | 3,000,000 |
| Special regime for Canary Islands ships and shipping companies | - |
|
BIN compensation for previous periods Special regime [01887]
|
0 |
|
BIN compensation for previous periods Rest of activities [01890]
|
3,000,000 |
| Tax base [00552] | 2,000,000 |
|
Leveling reserve [01033] and [01034]
|
0 |
| BI after leveling reservation [01330] | 2,000,000 |
| Special regime for Canary Islands ships and shipping companies | - |
|
Part BI Special regime after Leveling Reserve [01576]
|
-4,000,000 |
|
Part BI Rest of activities after Leveling Reserve [01577]
|
2,000,000 |
• Breakdown tables of negative tax bases
Company "A" must complete the general table that details the compensation of negative tax bases:
| BIN compensation detail (page 15 model 200) | |||
|---|---|---|---|
| Year 2022 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Base compensation year 2021 | - 3,000,000 | - 3,000,000 | 0 |
| Total | - 3,000,000 | - 3,000,000 | 0 |
| Base compensation year 2022 | - 4,000,000 | 0 | - 4,000,000 |
In addition, company "A" must complete the specific table for shipping entities that allows distinguishing the part of the negative tax base that corresponds to the special regime from the part of the negative tax base that comes from carrying out the rest of the activities:
| Special regime for shipping entities: BIN compensation breakdown (page 15 model 200) | |||
|---|---|---|---|
| Year 2022 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Special BI compensation year 2021 | 0 | 0 | 0 |
| BI compensation for other activities in 2021 | - 3,000,000 | - 3,000,000 | 0 |
| Subtotal Special BI Compensation | 0 | 0 | 0 |
| Subtotal BI Compensation rest activities | - 3,000,000 | - 3,000,000 | 0 |
| Total | - 3,000,000 | - 3,000,000 | 0 |
| Special BI compensation for the year 2022 | - 4,000,000 | 0 | - 4,000,000 |
| BI compensation for other activities in 2022 | 0 | 0 | 0 |
In fiscal year 2023 , the company presents the following data:
- BI Special regime: - 10,000,000 euros
- BI Rest of activities: 5,000,000 euros
- Negative BI pending compensation (Special Regime) from 2022: 4,000,000 euros
In the settlement of the Corporate Tax for the year 2023 , the company will complete the boxes corresponding to the compensation of negative tax bases as follows:
• Liquidation of Corporate Tax
| Settlement of IS 2023 | |
|---|---|
| Profit and loss account result [00500] | -5,000,000 |
| BI before reserve capitalization and BIN [00550] | -5,000,000 |
|
Capitalization reserve [01032]
|
0 |
| Special regime for Canary Islands ships and shipping companies | |
|
Part BI Special regime [00541]
|
-10,000,000 |
|
Part BI Rest of activities [00564]
|
5,000,000 |
| BIN compensation for previous periods [00547] | 0 |
| Special regime for Canary Islands ships and shipping companies | - |
|
BIN compensation for previous periods Special regime [01887]
|
0 |
|
BIN compensation for previous periods Rest of activities [01890]
|
0 |
| Tax base [00552] | 5,000,000 |
|
Leveling reserve [01033] and [01034]
|
0 |
| BI after leveling reservation [01330] | 5,000,000 |
| Special regime for Canary Islands ships and shipping companies | - |
|
Part BI Special regime after Leveling Reserve [01576]
|
-10,000,000 |
|
Part BI Rest of activities after Leveling Reserve [01577]
|
5,000,000 |
• Breakdown tables of negative tax bases
Company "A" must complete the general table that details the compensation of negative tax bases:
| BIN compensation detail (page 15 model 200) | |||
|---|---|---|---|
| Year 2023 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Base compensation year 2021 | 0 | 0 | 0 |
| Base compensation year 2022 | - 4,000,000 | 0 | - 4,000,000 |
| Total | - 4,000,000 | 0 | - 4,000,000 |
| Base compensation year 2023 | - 10,000,000 | 0 | - 10,000,000 |
In addition, company "A" must complete the specific table for shipping entities that allows distinguishing the part of the negative tax base that corresponds to the special regime from the part of the negative tax base that comes from carrying out the rest of the activities:
| Special regime for shipping entities: BIN compensation breakdown (page 15 model 200) | |||
|---|---|---|---|
| Year 2023 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Special BI compensation for the year 2022 | - 4,000,000 | 0 | - 4,000,000 |
| BI compensation for other activities in 2022 | 0 | 0 | 0 |
| Subtotal Special BI Compensation | - 4,000,000 | 0 | - 4,000,000 |
| Subtotal BI Compensation rest activities | 0 | 0 | 0 |
| Total | - 4,000,000 | 0 | - 4,000,000 |
| Special BI compensation for the year 2023 | - 10,000,000 | 0 | - 10,000,000 |
| BI compensation for other activities in 2023 | 0 | 0 | 0 |
Example 2
In fiscal year 2023, company "B" whose net turnover in the 12 months prior to the date on which the tax period begins did not exceed 20 million euros, is a shipping company registered in the Special Registry of Ships and Shipping Companies that apply the tax regime for ships and shipping companies in the Canary Islands regulated in articles 73 to 77 bis of Law 19/1994, specifically for Corporate Tax, the specialties are regulated in article 76 of the aforementioned law.
In fiscal year 2021 , the company had the following data:
- BI Special regime: - 4,000,000 euros
- BI Rest of activities: 5,000,000 euros
- Negative BI pending compensation from 2020: 3,000,000 euros
In fiscal year 2021 , the company was not able to offset the 4,000,000 euros corresponding to negative tax bases from the special regime with the 5,000,000 euros of tax bases from the rest of its activities. However, it was able to offset the 3,000,000 euros of negative tax bases from the 2020 financial year with the 5,000,000 euros of tax bases from the rest of the activities. Therefore, the 4,000,000 euros corresponding to negative tax bases of the special regime remain pending compensation for the 2022 financial year.
In the settlement of the Corporate Tax for the year 2021 , the company completed the detail table for the compensation of negative tax bases as follows:
| Year 2021 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
|---|---|---|---|
| Base compensation for 2020 | - 3,000,000 | 3,000,000 | 0 |
| Base compensation year 2021 | - 4,000,000 | 0 | - 4,000,000 |
In fiscal year 2022 , the company had the following data:
- BI Special regime: - 10,000,000 euros
- BI Rest of activities: - 2,000,000 euros
- Negative BI pending compensation (Special Regime) from 2021: 4,000,000 euros
In the settlement of the Corporate Tax for the year 2022 , the company will complete the boxes corresponding to the compensation of negative tax bases as follows:
• Liquidation of Corporate Tax
| IS settlement 2022 | |
|---|---|
| Profit and loss account result [00500] | -12,000,000 |
| BI before reserve capitalization and BIN [00550] | -12,000,000 |
|
Capitalization reserve [01032]
|
0 |
| Special regime for Canary Islands ships and shipping companies | - |
|
Part BI Special regime [00541]
|
-10,000,000 |
|
Part BI Rest of activities [00564]
|
-2,000,000 |
| BIN compensation for previous periods [00547] | 0 |
| Special regime for Canary Islands ships and shipping companies | - |
|
BIN compensation for previous periods Reg. special [01887]
|
0 |
|
BIN compensation for previous periods Rest of activities [01890]
|
0 |
| Tax base [00552] | -12,000,000 |
|
Leveling reserve [01033] and [01034]
|
0 |
| BI after leveling reservation [01330] | -12,000,000 |
| Special regime for Canary Islands ships and shipping companies | - |
|
Part BI Special regime after Leveling Reserve [01576]
|
-10,000,000 |
|
Part BI Rest of activities after Leveling Reserve [01577]
|
-2,000,000 |
• Breakdown tables of negative tax bases
Company "B" must complete the general table that details the compensation of negative tax bases:
| BIN compensation detail (page 15 model 200) | |||
|---|---|---|---|
| Year 2022 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Base compensation year 2021 | - 4,000,000 | 0 | - 4,000,000 |
| Total | - 4,000,000 | 0 | - 4,000,000 |
| Base compensation year 2022 | - 12,000,000 | 0 | - 12,000,000 |
In addition, company "B" must complete the specific table for shipping entities that allows distinguishing the part of the negative tax base that corresponds to the special regime from the part of the negative tax base that comes from carrying out the rest of the activities:
| Special regime for shipping entities: BIN compensation breakdown (page 15 model 200) | |||
|---|---|---|---|
| Year 2022 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Special BI compensation year 2021 | - 4,000,000 | 0 | - 4,000,000 |
| BI compensation for other activities in 2021 | 0 | 0 | 0 |
| Subtotal Special BI Compensation | - 4,000,000 | 0 | - 4,000,000 |
| Subtotal BI Compensation rest activities | 0 | 0 | 0 |
| Total | - 4,000,000 | 0 | - 4,000,000 |
| Special BI compensation for the year 2022 | - 10,000,000 | 0 | - 10,000,000 |
| BI compensation for other activities in 2022 | - 2,000,000 | 0 | - 2,000,000 |
In fiscal year 2022 it has not been possible to offset any of the pending negative tax bases and they have accumulated. The new table makes it possible to distinguish the part of the negative tax base that corresponds to the special regime from that which corresponds to the rest of the activities.
In fiscal year 2023 the company had the following data:
- BI Special regime: 15,000,000 euros
- BI Rest of activities: 5,000,000 euros
- Negative BI pending compensation (Special Regime) from 2021: 4,000,000 euros
- Negative BI pending compensation (Special Regime) from 2022: 10,000,000 euros
- Negative BI pending compensation (Rest of activities) in 2022: 2,000,000 euros
In the settlement of the Corporate Tax for the year 2023, the company will complete the boxes corresponding to the compensation of negative tax bases as follows:
• Liquidation of Corporate Tax
| Settlement of IS 2023 | |
|---|---|
| Profit and loss account result [00500] | 20,000,000 |
| BI before reserve capitalization and BIN [00550] | 20,000,000 |
|
Capitalization reserve [01032]
|
0 |
| Special regime for Canary Islands ships and shipping companies | - |
|
Part BI Special regime [00541]
|
15,000,000 |
|
Part BI Rest of activities [00564]
|
5,000,000 |
| BIN compensation for previous periods [00547] | 16,000,000 |
| Special regime for Canary Islands ships and shipping companies | - |
|
BIN compensation for previous periods Special regime [01887]
|
14,000,000 |
|
BIN compensation for previous periods Rest of activities [01890]
|
2,000,000 |
| Tax base [00552] | 4,000,000 |
|
Leveling reserve [01033] and [01034]
|
0 |
| BI after leveling reservation [01330] | 4,000,000 |
| Special regime for Canary Islands ships and shipping companies | - |
|
Part BI Special regime after Leveling Reserve [01576]
|
1,000,000 |
|
Part BI Rest of activities after Leveling Reserve [01577]
|
3,000,000 |
• Breakdown tables of negative tax bases
Company "B" must complete the general table that details the compensation of negative tax bases:
| BIN compensation detail (page 15 model 200) | |||
|---|---|---|---|
| Year 2023 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Base compensation year 2021 | - 4,000,000 | 4,000,000 | 0 |
| Base compensation year 2022 | - 12,000,000 | 12,000,000 | 0 |
| Total | - 16,000,000 | 16,000,000 | 0 |
| Base compensation year 2023 | 0 | 0 | 0 |
In addition, company "B" must complete the specific table for shipping entities that allows distinguishing the part of the negative tax base that corresponds to the special regime from the part of the negative tax base that comes from carrying out the rest of the activities:
| Special regime for shipping entities: BIN compensation breakdown (page 15 model 200) | |||
|---|---|---|---|
| Year 2023 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Special BI compensation year 2021 | - 4,000,000 | 4,000,000 | 0 |
| BI compensation for other activities in 2021 | 0 | 0 | 0 |
| Special BI compensation for the year 2022 | - 10,000,000 | 10,000,000 | 0 |
| BI compensation for other activities in 2022 | -2,000,000 | 2,000,000 | 0 |
| Subtotal Special BI Compensation | - 14,000,000 | 14,000,000 | 0 |
| Subtotal BI Compensation rest activities | - 2,000,000 | 2,000,000 | 0 |
| Total | - 16,000,000 | 16,000,000 | 0 |
| Special BI compensation for the year 2023 | 0 | 0 | 0 |
| BI compensation for other activities in 2023 | 0 | 0 | 0 |
Therefore, in fiscal year 2023 company "B" will be able to offset all pending negative tax bases and through the breakdown table "Special regime for ships and shipping companies in the Canary Islands: breakdown of the compensation of negative tax bases» report with the necessary detail the part that corresponds to the special regime and the part that corresponds to the rest of the activities. The amount of 2,000,000 euros of negative tax base that comes from carrying out the rest of the activities may be offset with positive tax base that comes from both the rest of the activities and the special regime, the taxpayer may choose and depending on that decision, will complete the boxes [01576] and [01577], which in any case, their sum will have to be 4,000,000 euros, regardless of whether the box [01576] is completed with an amount of 0 euros and the box [01577] with an amount of 4,000,000 euros, or that box [01576] is completed with an amount of 1,000,000 euros and box [01577] with an amount of 3,000,000 euros.
Example 3
In fiscal year 2023, company "C" whose net turnover in the 12 months prior to the date on which the tax period begins did not exceed 20 million euros, is a shipping company registered in the Special Registry of Ships and Shipping Companies that apply the tax regime for ships and shipping companies in the Canary Islands regulated in articles 73 to 77 bis of Law 19/1994, specifically for Corporate Tax, the specialties are regulated in article 76 of the aforementioned law.
In fiscal year 2021, the company had the following data:
- BI Special regime: - 4,000,000 euros
- BI Rest of activities: 5,000,000 euros
- Negative BI pending compensation from 2020: 3,000,000 euros
In fiscal year 2021 , the company could not offset the 4,000,000 euros corresponding to negative tax bases of the special regime with the 5,000,000 of euros of tax bases for the rest of the activities. However, it was able to offset the 3,000,000 euros of negative tax bases pending compensation from previous years with the 5,000,000 euros of tax bases from the rest of the activities. Therefore, the 4,000,000 euros corresponding to negative tax bases of the special regime remain pending compensation for the 2022 financial year. In the liquidation of the Corporate Tax for the 2021 financial year, the company completed the table detailing the compensation of negative tax bases as follows:
| Year 2021 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
|---|---|---|---|
| Base compensation for 2020 | - 3,000,000 | 3,000,000 | 0 |
| Base compensation year 2021 | - 4,000,000 | 0 | - 4,000,000 |
In fiscal year 2022 , the company had the following data:
- BI Special regime: -10,000,000 euros
- BI Rest of activities: -2,000,000 euros
- Negative BI pending compensation (Special Regime) from 2021: 4,000,000 euros
In the settlement of the Corporate Tax for the year 2022 , the company will complete the boxes corresponding to the compensation of negative tax bases as follows:
• Liquidation of Corporate Tax
| IS settlement 2022 | |
|---|---|
| Profit and loss account result [00500] | -12,000,000 |
| BI before reserve capitalization and BIN [00550] | -12,000,000 |
|
Capitalization reserve [01032]
|
0 |
| Special regime for Canary Islands ships and shipping companies | - |
|
Part BI Special regime [00541]
|
-10,000,000 |
|
Part BI Rest of activities [00564]
|
-2,000,000 |
| BIN compensation for previous periods [00547] | 0 |
| Special regime for Canary Islands ships and shipping companies | - |
|
BIN compensation for previous periods Special regime [01887]
|
0 |
|
BIN compensation for previous periods Rest of activities [01890]
|
0 |
| Tax base [00552] | -12,000,000 |
|
Leveling reserve [01033] and [01034]
|
0 |
| BI after leveling reservation [01330] | -12,000,000 |
| Special regime for Canary Islands ships and shipping companies | - |
|
Part BI Special regime after Leveling Reserve [01576]
|
-10,000,000 |
|
Part BI Rest of activities after Leveling Reserve [01577]
|
-2,000,000 |
• Breakdown tables of negative tax bases
Company "C" must complete the general table that details the compensation of negative tax bases:
| BIN compensation detail (page 15 model 200) | |||
|---|---|---|---|
| Year 2022 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Base compensation year 2021 | - 4,000,000 | 0 | - 4,000,000 |
| Total | - 4,000,000 | 0 | - 4,000,000 |
| Base compensation year 2022 | - 12,000,000 | 0 | - 12,000,000 |
In addition, company "C" must complete the specific table for shipping entities that allows distinguishing the part of the negative tax base that corresponds to the special regime from the part of the negative tax base that comes from carrying out the rest of the activities:
| Special regime for shipping entities: BIN compensation breakdown (page 15 model 200) | |||
|---|---|---|---|
| Year 2022 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Special BI compensation year 2021 | - 4,000,000 | 0 | - 4,000,000 |
| BI compensation for other activities in 2021 | 0 | 0 | 0 |
| Subtotal Special BI Compensation | - 4,000,000 | 0 | - 4,000,000 |
| Subtotal BI Compensation rest activities | 0 | 0 | 0 |
| Total | - 4,000,000 | 0 | - 4,000,000 |
| Special BI compensation for the year 2022 | - 10,000,000 | 0 | - 10,000,000 |
| BI compensation for other activities in 2022 | - 2,000,000 | 0 | - 2,000,000 |
In fiscal year 2022 it has not been possible to offset any of the pending negative tax bases and they have accumulated. The new table makes it possible to distinguish the part of the negative tax base that corresponds to the special regime from that which corresponds to the rest of the activities.
In fiscal year 2023 , the company had the following data:
- BI Special regime: 3,000,000 euros
- BI Rest of activities: 9,000,000 euros
- Negative BI pending compensation (Special Regime) from 2021: 4,000,000 euros
- Negative BI pending compensation (Special Regime) from 2022: 10,000,000 euros
- Negative BI pending compensation (Rest of activities) in 2022: 2,000,000 euros
In the settlement of the Corporate Tax for the year 2023 , the company will complete the boxes corresponding to the compensation of negative tax bases as follows:
• Liquidation of Corporate Tax
| Settlement of IS 2023 | |
|---|---|
| Profit and loss account result [00500] | 12,000,000 |
| BI before reserve capitalization and BIN [00550] | 12,000,000 |
|
Capitalization reserve [01032]
|
0 |
| Special regime for Canary Islands ships and shipping companies | - |
|
Part BI Special regime [00541]
|
3,000,000 |
|
Part BI Rest of activities [00564]
|
9,000,000 |
| BIN compensation for previous periods [00547] | 5,000,000 |
| Special regime for Canary Islands ships and shipping companies | - |
|
BIN compensation for previous periods Special regime [01887]
|
3,000,000 |
|
BIN compensation for previous periods Rest of activities [01890]
|
2,000,000 |
| Tax base [00552] | 7,000,000 |
|
Leveling reserve [01033] and [01034]
|
0 |
| BI after leveling reservation [01330] | 7,000,000 |
| Special regime for Canary Islands ships and shipping companies | - |
|
Part BI Special regime after Leveling Reserve [01576]
|
0 |
|
Part BI Rest of activities after Leveling Reserve [01577]
|
7,000,000 |
• Breakdown tables of negative tax bases
Company "C" must complete the general table that details the compensation of negative tax bases:
| BIN compensation detail (page 15 model 200) | |||
|---|---|---|---|
| Year 2023 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Base compensation year 2021 | - 4,000,000 | 3,000,000 | - 1,000,000 |
| Base compensation year 2022 | - 12,000,000 | 2,000,000 | - 10,000,000 |
| Total | - 16,000,000 | 5,000,000 | - 11,000,000 |
| Base compensation year 2023 | 0 | 0 | 0 |
In addition, company "C" must complete the specific table for shipping entities that allows distinguishing the part of the negative tax base that corresponds to the special regime from the part of the negative tax base that comes from carrying out the rest of the activities:
| Special regime for shipping entities: BIN compensation breakdown (page 15 model 200) | |||
|---|---|---|---|
| Year 2023 | Pending application/generated in the period | Applied in this settlement | Pending application in future periods |
| Special BI compensation year 2021 | - 4,000,000 | 3,000,000 | - 1,000,000 |
| BI compensation for other activities in 2021 | 0 | 0 | 0 |
| Special BI compensation for the year 2022 | - 10,000,000 | 0 | - 10,000,000 |
| BI compensation for other activities in 2022 | - 2,000,000 | 2,000,000 | 0 |
| Subtotal Special BI Compensation | - 14,000,000 | 3,000,000 | - 11,000,000 |
| Subtotal BI Compensation rest activities | - 2,000,000 | 2,000,000 | 0 |
| Total | - 16,000,000 | 5,000,000 | - 11,000,000 |
| Special BI compensation for the year 2023 | 0 | 0 | 0 |
| BI compensation for other activities in 2023 | 0 | 0 | 0 |
In fiscal year 2023 company "C" has not been able to offset all the negative tax bases from the special regime, so tax bases from the special regime remain pending in the amount of 11,000,000 euros. The company has been able to offset all the negative tax bases corresponding to the rest of its activities.