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Practical Manual for Companies 2024.

Completion of the table on page 20 quater of Form 200

Taxpayers who, in accordance with the provisions of thesixteenth transitional provision of theLIS, have impairment losses on securities representing participation in the capital or equity of entities pending reversal, must complete the table "Reversal of impairment losses on securities representing participation in the capital or equity of entities pending reversal (DT16 LIS)» on page 20 quater of form 200 in the manner explained below:

  • In the column«Tax period number»The number of the tax period to be declared must be indicated, starting from January 1, 2024, including periods of less than 12 months.

  • In the column"Allocations pending integration at the beginning of the period"will be recorded in thebox [000941]the provisions pending integration at the beginning of the tax period indicated in the column "Number of tax periods".

    Inside the block"Allocations included in this settlement":

    • In the column«DT 16.1 and 2 LIS»will be recorded in thebox [02810]the amount of the reversal of the provisions in accordance with the provisions of sections 1 and 2 of the sixteenth transitional provision of the LIS.

    • In the column«DT 16.3 LIS»will be recorded in thebox [00990]the amount of the reversal of the provisions that, in accordance with the provisions of section 3 of the sixteenth transitional provision of the LIS, will be integrated, at least, in equal parts in the tax base corresponding to each of the first three tax periods that begin on or after January 1, 2024. When completing this box, it must be taken into account that in the event that a higher amount has been reversed by application of the provisions of sections 1 or 2 of the sixteenth transitional provision of the LIS, the remaining balance will be integrated in equal parts between the remaining tax periods.

    • In the column"Allocations pending integration in future periods"will be recorded in thebox [00991]the amount of provisions that remain to be integrated in future tax periods, after subtracting the provisions integrated in the settlement.