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Practical Manual of Companies 2020.

Calculation

The amount for the fiscal year to be paid or returned is obtained by applying the amounts corresponding to the withholdings and payments on account to the liquid amount of the tax (box [00592] on page 14 of form 200). ##1##made to the taxpayer in the tax period subject to declaration (boxes [01785] to [01799] on page 14 bis of form 200):

  1. If the taxpayer pays taxes exclusively to the State Administration , he must reflect in box [00599] “Fiscal fee to be paid or returned (State)” on page 14 bis of model 200, with its sign, the result of carrying out the following operation:

    [00059] = ([00625]/100]) x ([00592] - Withholdings for the year (boxes [01785] to [01799]))

  2. In the event that taxpayer pays taxes to one or more of the Provincial Councils of the Autonomous Community of the Basque Country and/or Foral Community of Navarra, it must be reflected in box [00600] «Fiscal fee to be deposited or returned to D. Forales/Navarra (totals)» on page 14 bis of model 200, with its sign, the result of carrying out the following operation:

    [00600] = ([00626] + [00627] + [00628] + [00629]/100) x ([00592] - Withholdings for the year (boxes [01785] to [01799]))

Both box [00625] and boxes [00626] to [00629] will be completed on page 26 of form 200.