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Practical Manual of Companies 2020.

Calculation

The positive adjusted full quota is obtained by applying the bonuses and deductions to which the taxpayer is entitled to the full quota.

For these purposes, the taxpayer must enter in box box [00582] "Positive adjusted full quota" on page 14 of form 200, the result of subtracting from the full quota (box [00562 ]) the sum of the amounts entered in the "Bonuses and deductions for double taxation" section on page 14 of form 200 relating to the bonuses and deductions to which the taxpayer is entitled:

[00582] = ([00562] + [01038]) - ([00567] + [00568] + [00563] + [00566] + [00576] + [00569] + [00570] + [01344] + [01280] + [00572] + [00571] + [00573] + [00575] + [00577] + [00581])

Keep in mind:

If when carrying out this operation a negative or zero amount is obtained , "zero" will be entered in the boxes [00582] "Positive adjusted full quota" and [00592] "Positive liquid quota" of page 14 of form 200, going directly to completing, if applicable, the boxes relating to withholdings (boxes [01785] to [01799] on page 14 bis of form 200), until determining the amount resulting from the settlement ( box [00621]) and, where applicable, box [00622] on page 14 bis of model 200.