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Form 200. Corporate Income Tax Declaration 2019

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 for Listed Real Estate Investment Companies (SOCIMI)
  4. 10.2.4 Late payment interest
  5. 10.2.5 Complementary: Amount of income/refund made from the original declaration
  6. 10.2.6 New declaration article 12.2.b) RDL 19/2020 not complementary: Amount that was to be paid/refund requested in the original declaration
  7. 10.2.7 Payment of deductions for Research and Development and Technological Innovation (R&D&I) due to insufficient quota (option article 39.2 LIS)
  8. 10.2.8 Payment of deductions for Research and Development and Technological Innovation (R&D&I) for foreign film productions (option article 39.3 LIS)
  9. 10.2.9 Credit for conversion of deferred tax assets into a claim against the tax authorities
  10. 10.2.10 Compensation for conversion of deferred tax assets into a claim against the tax authorities