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Practical Handbook for Companies 2025.

Filling in form 200

Taxpayers must enter in box [01032] "Capitalization reserve" on page 14 of form 200, the amount of the reduction in the tax base to which they are entitled in the tax period subject to declaration, due to the application of the capitalization reserve. This amount will be the result of completing the breakdown table "Capitalisation reserve" on page 20 bis of form 200.

Keep in mind:

Companies that are part of a group that pays taxes under the tax consolidation regime that have marked boxes [00009] or [00010] must directly fill in box [01032], without performing the breakdown in the Capitalization Reserve table on page 20 bis of form 200.

On the other hand, as provided for in number 2 of article 43.1.b) of the LIS , economic interest groups may impute to their partners the capitalization reserve that they have not applied in the tax period. In this case, the partners must include in box [01032] the amount corresponding to the capitalization reserve that has been allocated to them. This same assumption is also applicable in the case of temporary joint ventures.

Completing the “Capitalisation reserve” table (page 20 bis of form 200)

Taxpayers applying the capitalization reserve must complete this table as detailed below:

  • In the column "Right to reduce the BIgenerated in the period/pending application at the beginning of the period» The amounts that generated the right to reduce the taxable base in the periods 2023, 2024 and 2025 must be recorded.

    The "row 2025"(*)» It should only be completed in cases where the entity has capitalization reserves allocated in another tax period starting in 2025, but less than 12 months and prior to the declared year.

  • In the column "BI reduction applied" The amounts that generated the right to reduce the taxable base in the tax periods 2023, 2024 and 2025, which will be applied in the period subject to declaration, must be stated.

    The total amount of column "BI Reduction applied" which appears in box [01032] will be transferred to box [01032] on page 14 of form 200.

  • In the column "BI reduction pending application in future periods"The amounts entitled to reduce the taxable base generated in the tax periods 2024 and 2025, respectively, which due to insufficient base remain pending application for future tax periods, must be recorded.

    The box in this column relating to the amounts that generated the right to reduce the taxable base in 2023 is blocked from 2025 onwards, since according to the provisions of article 25.1 of the LIS, in case of insufficient taxable base to apply the reduction, the outstanding amounts can be applied in the tax periods ending in the 2 years immediately following the close of the tax period in which the right to the reduction was generated. Therefore, amounts that generated the right to reduce the taxable base in 2023 cannot remain pending application for future periods.

  • In box [01140] the amount of the capitalization reserve that has been provided in the fiscal year will appear.

  • In the box [03594] the following must be recorded percentage increase in average workforce in the tax period in which the taxable base is reduced, with respect to the total average workforce of the immediately preceding tax period.

    This box should only be completed if the percentage increase is equal to or greater than 2 percent.

  • If it is an entity whose net turnover during the 12 months prior to the date on which the tax period to which this reduction corresponds begins is less than 1 million euros, the box created for this purpose must be marked with an "X".