4.3.3 Key 00547 Compensation of negative tax bases from previous periods

Only in the event that the amount of the code [00550] is positive and different from zero, taxpayers (except cooperatives) may offset negative tax bases from previous periods, recording in the code [00547], as a decrease in the amount of the code [00550], the amount of the same that they decide to offset in this declaration.

1. 4.3.3.1 Amount to be compensated
2. 4.3.3.2 Breakdown of negative bases: Structure of the breakdown screen
3. 4.3.3.3 Breakdown of negative bases: Detail of the compensation of negative tax bases
4. 4.3.3.4. Case of shipping companies under a tonnage-based tax regime
5. 4.3.3.5 Key 00552 Taxable base
6. 4.3.3.6 Keys 01033 and 01034 Leveling reserve. Breakdown table (Page 20a)
7. 4.3.3.7 Key 01330 Taxable base after the leveling reserve
8. 4.3.3.8 Keys 00553 and 00554 Breakdown of the tax base of cooperative societies
9. 4.3.3.9 Breakdown of the tax base of economic interest groups and temporary business associations
10. 4.3.3.10 Canary Islands Special Zone (ZEC) Entities
11. 4.3.3.11 SOCIMI
12. 4.3.3.12 Income that does not limit the offsetting of taxable bases. Key 00545 Income corresponding to reductions by agreement with unrelated creditors
13. 4.3.3.13 Income that does not limit the offsetting of taxable bases. Key 01509 Income corresponding to the reversal of impairment