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Form 200. Corporate Income Tax Declaration 2018

9.8.1 Documentation submitted by Annex III (Adjustments and deductions)

The Company Reference Number (NRS) corresponding to the documentation submitted in the cases listed below will be recorded. You can access the completion of these forms through a link that will connect to the Electronic Office from the help form (Web Societies).

When a correction to the profit and loss account result has been recorded in the declaration, as a decrease, for an amount equal to or greater than 50,000 euros in the section corresponding to "Other corrections to the profit and loss account result" (code [00414] on page 13 of form 200), the taxpayer must describe the nature of the adjustment made through the additional information form for adjustments and deductions, which appears as Annex III in the Order approving the declaration model.

When the amount of the deduction generated in the fiscal year (regardless of whether it is applied or pending for future fiscal years) is equal to or greater than 50,000 euros in the deductions listed below, additional information will be requested through the additional information form for adjustments and deductions that appears as Annex III in the Order approving the declaration model.

  • Deduction for reinvestment of extraordinary profits for the 2018 financial year regulated in section 7 of the twenty-fourth transitional provision of the LIS (key [01775] on page 16 of form 200): The assets transferred and the assets in which the investment is made must be identified.

  • Deduction for research and development activities and technological innovation for the 2018 financial year regulated in article 35 of the LIS (codes [00798] and [00096] on page 17 of form 200): The investments and expenses that give rise to the right to the deduction must be identified.