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Form 200. Corporate Income Tax Declaration 2018

4.3.1 Key 00550 Taxable base before the application of the capitalization reserve and compensation of negative tax bases

The amount to be entered in this key will be obtained by performing the following operation:

[00550] = [00501] + [00417] - [00418]

This amount must be entered in all cases, even when it is zero or negative, in the latter case preceded by the minus sign (-).

However:

  • In the event that the decreases to the profit and loss account result of key [00382] (Mining and hydrocarbons, depletion factor), and/or key [00404] (Reserve for investments in the Canary Islands) are applied to obtain the amount of key [00418], said calculation operation of key [00550] will be affected in the manner indicated below, in relation to key [00547] (compensation of negative tax bases from previous periods).
  • In the case of shipping entities under a tonnage-based taxation regime, the amount of the code [00550] will be the one resulting from what is indicated in relation to the previous section for these entities.
  • In the case of entities that are part of tax consolidation groups, they will record in this key [00550] the result of adding to the individual tax base taken into account for the calculation of the group's tax base (box [01029]), the eliminations and additions corresponding to the entity, box [01030], and the individual integration of the provisions of article 11.12 of the LIS , box [01031].
  • Spanish economic interest groups and temporary business associations covered by the respective special regimes of Chapter II of Title VII of the LIS will complete this key [00550] as specifically indicated for them in relation to their special regime.
  • Entities covered by the special tax regime SOCIMI must complete this key as indicated for said entities in relation to their special regime.
  • In the case of entities (which must mark the code [00057] on page 1 of form 200) to which the special SOCIMI tax regime has been applied and are paying taxes under a different regime, in relation to the income derived from the transfer of real estate owned at the beginning of the tax period of the regime other than the SOCIMI, or, where appropriate, derived from the transfer of shares in other entities referred to in section 1 of article 2 of Law 11/2009, of October 26, they will obtain the part of the tax base corresponding to the part of said income attributable to tax periods in which the special regime was applied, before the compensation of negative tax bases in accordance with the corresponding rules in relation to the special SOCIMI tax regime.