Increase due to loss of tax benefits of previous periods

If during the tax period to be declared 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 (thus determining the loss of the right to them), taxpayers must enter in boxes [ ] 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 of the regional tax authorities, respectively) on page 14 bis of form 200, the sum of the amounts that, for this reason, must be reimbursed in this declaration. For these purposes, they must include in these boxes, among others, the following amounts:

• In the event of non-compliance with the requirements set forth in article 25 of the LIS for the capitalization reserve, the amounts of the corresponding regularization will be collected, in accordance with the terms established by article 125.3 of the LIS.

• The communities that own communally owned forests must include in this box the amounts that must be included in the full quota in the case contemplated in the penultimate paragraph of article 112.1 of the LIS.

• The credit cooperatives 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.