Calculation
Once the differential quota has been obtained (boxes [00611] and [00612] on page 14 bis of form 200), the taxpayer must take into account, where applicable, the amounts corresponding to the regularization of tax incentives unduly enjoyed in tax periods due to non-compliance with requirements (including late payment interest derived from said non-compliance), as well as the payment amounts of deductions requested in the tax period from the Tax Administration due to insufficient quota.
The result of the previous process determines the amount to be deposited or returned for the tax period.
For these purposes, the taxpayer who pays taxes exclusively to the State Administration must reflect in box [00621] “Liquid to be deposited or returned (State)” on page 14 bis of form 200 , with its sign, the result of performing the following algebraic sum:
[00621] = [00611] + [00615] + [00633] + [00617] + [00619] + [00083] + [01042]
In the event that the taxpayer pays taxes to one or more of the Provincial Councils of the Autonomous Community of the Basque Country and/or Navarra Foral Community, they must reflect in box [00622] «Liquid to be deposited or returned D Forales/Navarra (totals)» on page 14 bis of model 200, with its sign, the result of performing the following algebraic sum:
[00622] = [00612] + [00616] + [00642] + [00618] + [00620] + [01332] + [01333]
Keep in mind:
In any case, when in these operations a positive amount is obtained in boxes [00621] and/or [00622] , the amount must be entered through the corresponding deposit or return document. , at the time of filing the declaration.
If a negative amount is obtained in said boxes, to obtain its refund, the declaring entity must request it by accompanying the declaration with the aforementioned payment or refund document.
In the event that the result of the self-assessment carried out is an amount to be returned, do not forget that the amount whose refund is requested must always be preceded by the minus sign (-).
The entities belonging to a tax group (boxes [00009] and [00010] on page 1 of form 200) must complete boxes [00601] to [00622].