4.3.3.4. Case of shipping entities under a tax regime based on tonnage

If these entities have recorded in key [00550] a (positive) amount resulting from the sum of the amounts in keys [00578] and [00579] (as indicated above with respect to these entities and in relation to key [ 00579]):

1. The total amount of negative tax bases to be offset in the tax period subject to settlement, entered in code [00547] on page 15 of form 200, must be transferred to the same key on page 13 of the model minus the amount entered in the key [00632] on page 21 of the model.

2. Said amount of the key [00547] on page 13 must be subtracted from the amount of the key [00550], but taking into account that the maximum amount by which they can reduce the amount of the key [00550] is the amount that appears in the key [00578].

And the result thus obtained, which cannot be negative, will be recorded in code [00552] (tax base).