Clarifications completion of Form 200 in Tax Consolidation Regime

The first corresponds to the individual gross tax base, the sum of which determines the gross tax base of the group. And the second is the gross tax base of the individual tax regime used in the Tax consolidation regime to determine the limits, for example, of the negative gross tax bases pending offsetting or deductions pending application generated by the companies prior to their incorporation into the group and which the latter may offset or apply.

In accordance with the provisions of article 62 of the Spanish Corporation Tax Act, the group's gross tax base continues to be the sum of the individual gross tax bases, box [01029], of the companies forming the group. However, the individual gross tax base must be calculated taking into account that the company belongs to the tax group. Thus, the requirements or ratings established in the accounting regulations for determining the accounting profit or loss, as well as in the Spanish Corporation Tax Act for applying any adjustments to this, shall be referred to the tax group. Furthermore, Article 63 of the LIS establishes a series of special rules for determining the individual BI of the entities that form part of the group.

Thus, the gross tax base to transfer to Form 220 will be that of box [01029] and not that of [00550]. Thus, the latter shall only be taken into account to determine the individual tax of the company according to the group criteria.

In order to determine the individual settlement of the company according to the group criteria, continue with the settlement from box [01029] on page 13. Therefore, based on the individual gross tax base taken into account for the calculation of the gross tax base of the group, box [01029], any eliminations or additions corresponding to the entity must be added, box [01030], and the individual application of the provisions of article 11.12 of the Spanish Corporation Tax Act, box [01031] which was not possible to complete on page 12 (boxes [00415], [00211], [00416] and [00543]).

These boxes must not be completed in Form 200, given that the provisions of article 11.12 of the Spanish Corporation Tax Act are not included in the individual gross tax base of companies forming a Tax consolidation group. These provisions will be included in Form 220 referring to the tax group. However, the net amount of these 4 boxes, determined by what the group applies to each company, must be included in box [01031] of Form 200 in order to determine the individual settlement of the company with regards the group.

Companies paying tax through the Tax consolidation regime are not required to complete the details on pages 15 to 20 ter, except for those relating to the application of results, details of corrections to the result of the profit and loss account of page 19. Cooperative groups are not required to complete the box on offsetting of costs on page 22 of Form 200.

In accordance with article 2.4 of Order HAP/871/2016, of 6 June, approving Forms 200 and 220, the tax obligations that, in accordance with the provisions of article 56.3 of Act 27/2014, each company forming the tax group is required to fulfil, will be set forth in Form 200, which shall be completed including the required net amounts corresponding to the respective companies.

Thus, these companies are not required to complete in their Form 200 the sections assigned for amounts, for periods regarding offsetting of negative gross tax bases, deductions, capital reserve, tax levelling reserve, limit on financial expenditure of article 16 of Act 27/2014, provisions of article 11.12 of Act 27/2014 and offsetting of costs.