Calculation

Small entities that apply the tax incentive of the leveling reserve under the terms set forth in article 105 of the LIS , must enter in box [01330] "Taxable base after the leveling reserve" on page 14 of form 200 , the amount resulting from applying the adjustments included in boxes [01033] and [01034] on page 14 of said form corresponding to the application of said tax incentive, making the following calculation:

box [01330] = [00552] + [01033] - [01034]

You can consult the particularities of the calculation of the tax base after the equalization reserve (box [01330]) in the section dedicated to small entities in Chapter 10 "Special tax regimes (II)" of this Practical Manual.