Chapter 5. Settlement of Corporation Tax: Calculation of the taxable base

The taxpayer determines the taxable base to be declared in the Corporate Tax by completing pages 12, 13 and 14 of Form 200.

In relation to the determination of the tax base of taxpayers who apply any of the special tax regimes regulated in Title VII of the LIS, the explanations contained in this Chapter must be complemented with what is stated in this regard in the Chapter 9 "Special tax regimes (I)" and in the Chapter 10"Special tax regimes (II)" of this Practical Manual.

Likewise, taxpayers who apply the special regime for cooperatives, the tax regime of the Canary Islands or the special tax regime of the Balearic Islands, to determine their tax base must take into account the specialities set out in the Chapter 11 "Tax regime of cooperatives", in the Chapter 12 "Tax regime of the Canary Islands" and in the Chapter 13"Special tax regime of the Balearic Islands" of this Practical Manual.

1. Taxable base: general questions
2. Result of the net gains and losses account (box 00500)
3. Profit and loss account result before Corporate Tax and Complementary Tax (box 00501)
4. Taxable base before capitalisation reserve and offsetting tax losses (box 00550)
5. Taxable base after capitalisation reserve and offsetting tax losses (box 00552)
6. Tax base after the levelling reserve (box 01330)