10.2.2 Increase due to loss of tax benefits from previous periods

If during the tax period subject to declaration there has been a failure to comply with the conditions established for the enjoyment of tax exemptions, deductions or incentives in the tax base or in the full tax rate applied by the entity in Corporate Tax returns corresponding to previous tax periods (thereby determining the loss of the right to them), taxpayers must record in the keys [00615] and [00616] "Increase due to loss of tax benefits from previous periods" (in the event that the taxpayer pays taxes exclusively to the State or to one or more of the regional tax authorities, respectively) on page 14bis of form 200, the sum of the amounts that, for this reason, must be reimbursed in this declaration.

For these purposes, these codes must include, among others, the following amounts:

• In cases of non-compliance with the requirements set forth in article 25 of the LIS for the capitalization reserve, the corresponding adjustment amounts will be recorded in code [00615], in the terms established by article 125.3 of the LIS.

• Communities that own communal forests must include in this code the amounts that must be integrated into the full quota in the case contemplated in the penultimate paragraph of article 112.1.

• Credit unions that, for the purposes of remunerating social contributions, have used the part of the Mandatory Reserve Fund that has reduced the taxable base of the Corporate Tax corresponding to cooperative or non-cooperative results in previous tax periods in accordance with the provisions of the second transitional provision of Law 8/2012, of October 30, on the restructuring and sale of real estate assets in the financial sector, must include the amounts corresponding to said reduction.

In the case of joint taxation, the amounts to be reimbursed in this declaration for the aforementioned concepts and in the proportion corresponding to each Administration will be recorded in codes [00615] and [00616].