Calculation of the total tax liability (page 14 of form 200)

In the second paragraph of article 30 of the LIS it is established that in the case of small entities that apply the leveling reserve in the terms of article 105 of the LIS, the full rate will be determined by the result of applying the tax rate to the taxable base reduced or increased, as appropriate, by the amounts derived from the aforementioned article 105.

Therefore, these entities must record in box [00562] "Full amount" on page 14 of form 200, the result of applying to box [01330] "Taxable base after the leveling reserve", the tax rate from box [00558] "Tax rate":

[00562] = [01330] x [00558] / 100

In the event that these entities fail to comply with the requirements set forth in article 105 of the LIS for the application of the leveling reserve , they must enter in box [01038] "Increase due to non-compliance with the leveling reserve (art. 105.6 LIS)" on page 14 of form 200, the amount corresponding to the integration into the full quota of the tax period in which said non-compliance takes place of the full quota corresponding to the amounts that have been subject to reduction, increased by 5 percent , in addition to late payment interest, as provided for in article 105.6 of the LIS.