Net revenues in the twelve months preceding the start of the tax period

In accordance with the new Additional Provision fifteenth of the LIS, and the Eighth Additional Provision of Law 20/1990, of December 19, on the Tax Regime of Cooperatives, the taxpayer must include in this table on page 1 of form 200 information about the net amount of turnover of the twelve months prior to the start date of the tax period for the purposes of determining, if applicable, the application of minimum taxation (box [00619]), the limits on the compensation of negative tax bases (box [00547]), the limits on the compensation of contributions for losses of cooperatives (box [00561]), the accounting corrections of the provisions referred to in article 11.12 of the LIS (box [00211]), and/or the limits applicable to the deductions for internal double taxation provided for in article 30 of the RDLeg. 4/2004 and in theDT 23 of the LIS (boxes [00570], [01344] and [01280]), to the deductions for international double taxation of articles 31 and 32 of the RDLeg. 4/2004 and 31 and 32 of the LIS (boxes [00572], [00571], [00573]) and the deduction for international tax transparency in article 100.10 of the LIS (box [00575]).

For these purposes, the taxpayer must indicate one of the following situations:

1. Taxpayer whose net turnover amount (INCN) be less than 20 million euros during the twelve months prior to the start date of the tax period.

2. Taxpayer whose net turnover amount (INCN) is at least 20 million euros, but less than 60 million euros during the twelve months prior to the start date of the tax period.

3. Taxpayer whose net turnover amount (INCN) is at least 60 million euros during the twelve months prior to the start date of the tax period.