Skip to main content
Form 200. Corporate Income Tax Declaration 2018

10.2 Fractional payments and liquid to be entered or returned

  1. 10.2.1 Split payments
  2. 10.2.2 Increase due to loss of tax benefits from previous periods
  3. 10.2.3 Increase due to non-compliance with the requirements demanded of SOCIMIs
  4. 10.2.4 Late payment interest
  5. 10.2.5 Amount of income or refund made from the original declaration
  6. 10.2.6 Payment of R&D&I deductions due to insufficient quota (option article 39.2 LIS)
  7. 10.2.7 Payment of R&D&I deductions for foreign film productions (option article 39.3 LIS)
  8. 10.2.8 Credit for conversion of deferred tax assets into a claim against the tax authorities
  9. 10.2.9 Compensation for conversion of deferred tax assets into a claim against the tax authorities