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Practical Manual for Companies 2020.

Deduction for internal double taxation generated and applied in the financial year (DT 23.1 LIS)

Completing the form

In box [01280] "Deduction for internal double taxation generated and applied in the year ( DT 23°.1 LIS )" on page 14 of form 200, the amount of the deductions to avoid internal double taxation that, in accordance with the provisions of section 1 of the twenty-third transitional provision of the LIS , the taxpayer has generated and applied in the tax period subject to declaration will be recorded. The amount entered in this box will be the result of completing the breakdown table on page 15 of form 200 explained below.

Completing the table “Domestic double taxation deductions (DT 23.1 LIS)” (page 15 of form 200)

Taxpayers who apply this deduction for internal double taxation must complete the " DI in this table.internal 2020» as detailed below:

  • Row «DI internal 2020» is intended to collect the amounts of deductions to avoid internal double taxation regulated in DT 23.1 of the LIS generated in 2020, and which were transferable to subsequent tax periods due to insufficient full quota.

  • In column "Deduction generated" the amount of deductions to avoid internal double taxation regulated in DT 23.1 of the LIS generated in 2020 will be recorded.

  • In column "Applied in this settlement" the part (or the whole, if applicable) of the amount corresponding to the previous column "Deduction generated" that is applied in the settlement corresponding to the period subject to settlement will be recorded.

    Please note:

    • For tax periods beginning on or after 1 January 2016, section of the Fifteenth Additional Provision of the LIS establishes that taxpayers whose net turnover is at least 20 million euros during the 12 months prior to the date on which the tax period begins, must take into account that the amount of the deductions to avoid international double taxation provided for in articles 31, and section 11 of article 100 of the LIS, as well as the amount of those deductions to avoid double taxation referred to in the twenty-third transitional provision of this Law, may not jointly exceed 50 percent of the taxpayer's total amount.

    • For tax periods starting on or after January 1, 2019 , information on the net amount of turnover for the twelve months prior to the start date of the tax period must be included on page 21 of Form 200, in order to determine the application of the limit established in DA 15 of the LIS.

      For these purposes, prior to completing this table "Domestic double taxation deductions (DT 23 LIS)" (except in cases where the table on page 21 of form 200 has already been completed), a breakdown window will open in which the taxpayer must indicate whether the net amount of turnover during the twelve months prior to the start date of tax period has been less than 20 million, at least 20 million euros, but less than 60 million or at least 60 million euros. The option marked by the taxpayer will be transferred to the box "Net turnover for the twelve months prior to the start date of the tax period" on page 21 of form 200.

      The option selected by the taxpayer will also be taken into account to determine the limits in the calculation of accounting corrections arising from the application of article 11.12 of the LIS, the compensation of negative tax bases and the compensation of quotas for losses of cooperatives, so once the table on page 21 of form 200 has been completed, it will not be displayed again on other screens.

    • In box [01280] the total amounts entered in the column "Applied in this settlement" will be recorded, which must be transferred to box [01280] on page 14 of form 200 regarding the settlement of the Tax.

  • In column "Pending application in future periods" the part of the deduction corresponding to column "Deduction generated" that was not included in the box corresponding to column "Applied in this settlement" will be collected. That is, it refers to the part of the deduction that, because it was not applied in the settlement of the tax period subject to declaration, remains pending application in future tax periods.