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Practical Handbook for Companies 2021

Gross tax base

a) Cooperative outcomes

In the box [00553] "Taxable base (Cooperative results)" the result of the following operation shall be entered:

[00553] = [C6] + [C7] - [C8] - [C9] + [C10] + [C11]

b) Extra-cooperative results

In box [00554] "Taxable income (Extra-cooperative results)" the result of the following operation shall be entered:

00554] = [E6] + [E7] - [E8] - [E9] + [E10] + [E11] = [E6] + [E7] - [E8] - [E9] + [E10] + [E11].