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Form 200. Corporate Income Tax Declaration 2019

9.3.3 Section “Pending addition due to unapplied operating profit limit”

The amounts to be entered in this section on page 20 of form 200 will be those that in each and every case correspond to the difference between the limit established in section 1 of article 16 of the LIS and the net financial expenses, referred to in section 2 of that article and in accordance with the provisions of this last section.

For each of the respective columns and for each row relating to the generation year, the reporting entity must record, where applicable, each of the corresponding amounts.

In column "Amount generated. Pending application at the beginning of the period» , the entity will record the amount generated in the tax periods 2013 to 2018, which is pending application at the beginning of the tax period subject to declaration.

In column "Applied in this settlement " the part of the amounts recorded in the previous column must be included ≪Amount generated. Pending application at the beginning of the period≫ corresponding to the tax periods 2013 to 2018, which is applied in the tax period subject to declaration.

Column "Pending application in future periods" the entity will record the positive difference between the amounts relating to the tax periods 2013 to 2018, which have been recorded in the columns ≪Amount generated. Pending application at the beginning of the period≫ and ≪Applied in this settlement≫. The resulting amount can be applied in future tax periods.

Common note when completing this table:

This table should only be completed when excess operating profit limits from previous years are applied in the year or when an amount must appear in the column that includes excesses over the operating profit limit pending application in future periods.

The "2019 row (*)" will only be completed when the entity has a pending addition due to the operating profit limit not applied for another tax period starting in 2019, but less than 12 months and prior to the declared period.

The "2019 row (**)" will only be completed when the entity has pending addition due to the limit of unapplied operating profit, generated in the tax period itself, applicable in the next tax periods.