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Practical Handbook for Companies 2025.

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 to the beginning of the period»The amounts generated in the tax periods 2020 to 2025, which are pending to be added 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 taxable base in the period"The amounts corresponding to the tax periods 2020 to 2024 will be collected, which are added to the taxable base in the tax period subject to declaration.

  • In the column "BI amount included in the declaration for non-compliance with requirements"The taxable base amounts corresponding to the tax periods 2020 to 2024 will be collected, which must be regularized as a result of non-compliance with the requirements established in article 105 of the LIS 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 2021 to 2025 will be collected, which are not added to the tax period subject to declaration and, therefore, remain pending to be added in future periods.

The "row 2025"(*)» It should only be completed if the entity has outstanding reductions to be integrated corresponding to a previous tax period starting in 2025.

cooperative societies must reflect the amounts at the quota level and not at the tax base .

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 (2020 to 2025) will be collected.

  • In the column "Reserve amount endowedThe amounts relating to the reserve allocated in the years 2020 to 2025, 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 2020 to 2025, which remain pending allocation in the tax period subject to declaration, will be collected.

  • In the column "Reservation available"The amounts relating to the reserve allocated in the years 2020 to 2025, provided for in the tax period subject to declaration, will be collected.

The "row 2025"(*)» It should only be completed if the entity has reserves pending integration corresponding to a previous tax period starting in 2025.