Completion of the table "Levelling reserve" (page 20 bis of model 200)

The amount to be entered in boxes [01033] and [01034] "Leveling reserve" on page 14 of form 200 will be the amount resulting from completing section "Reduction in tax base" of this breakdown table, as detailed below:

• In the column «Reduction amount BI in the Period/pending addition at the beginning of the period", the amounts generated in the tax periods 2019 to 2024, which are pending addition at the beginning of the tax period, will be collected, as well as the amount of reduction of the taxable base in the period.

• In the column "Amount added to the tax base in the period", the amounts corresponding to the tax periods 2019 to 2023 will be collected, which will be added to the tax base in the tax period subject to declaration.

• In the column "BI amount included in the declaration for non-compliance with requirements", the tax base amounts corresponding to the tax periods 2018 to 2022 that must be regularized as a result of non-compliance with the requirements established in article 105 of the LIS will be collected in order to apply the leveling reserve. For these purposes, it is recalled that in the tax period in which the non-compliance occurs, it must be included in the box [01038]"Increase due to non-compliance with the leveling reserve (art. 105.6 LIS)" on page 14 of form 200, the full amount corresponding to the amounts that have been reduced, increased by 5 percent, in addition to late payment interest.

• In the column "Amount pending addition in future periods", the amounts corresponding to the tax periods 2020 to 2024, which are not added in the tax period being declared and, therefore, remain to be added in future periods, will be collected.

Next, following the requirement of article 105.3 of the LIS which establishes that small entities that reduce their tax base by applying the leveling reserve must set aside a reserve for the amount of the reduction , they must complete the "Reserve allocation" section of this breakdown table, as detailed below:

• In the column "Reserve amount to be allocated" The amounts relating to the reserve pending allocation for each of the generation years (2019 to 2024) will be collected.

• In the column «Amount of allocated reserve, the amounts relating to the reserve allocated in the years 2019 to 2024, which are allocated in the tax period subject to declaration, will be collected.

• In the column "Reserve amount pending allocation", the amounts relating to the reserve allocated in the years 2019 to 2024, which remain to be allocated in the tax period being declared, will be collected.

• In the column "Reserve available", the amounts relating to the reserve allocated in the years 2019 to 2024, drawn down in the tax period being declared, will be collected.

The «row 2024^(*)» It should only be completed if the entity has reserves pending integration corresponding to a previous tax period beginning in 2024.