Calculation of the total tax liability (page 14 of form 200)
Regulation: Article 23 LIS
The gross tax liability of cooperative societies is the algebraic sum of the amounts resulting from applying the corresponding tax rates to the taxable base (positive or negative) broken down into cooperative and extra-cooperative results, when this sum is positive.
The amount of the full tax liability shall be entered in box  "Full tax liability" on page 14 of form 200, and shall be the result of the following operation:
 =  +  -  +  - - 
The amount in box  may not be negative under any circumstances.
If box  is zero, shall also enter "zero" in the boxes  "Positive adjusted total tax liability" and  "Positive net tax liability" on page 14 of form 200, going directly to complete, where applicable, the boxes corresponding to the withholdings for the year (boxes  to ) to determine the amount resulting from the settlement (boxes  and, where applicable  relating to "Amount to be paid or refunded" on page 14a of form 200).
The following sections detail how cooperative societies should calculate the full tax liability (box ):
- Total tax liability
- Impairment losses of article 13.1 of the LIS and provisions and expenditure (articles 14.1 and 14.2 of the LIS) referred to in article 11.12 of the LIS (converted to tax payable)
- Application of the limit of article 11.12 of the LIS to the impairment losses of article 13.1 LIS and provisions and expenditure of articles 14.1 and 14.2 of the LIS
- Income from reductions agreed with non-related cooperative creditors (at tax payable level) (Eighth additional provision Law 20/1990)
- Cooperative income corresponding to reversal of impairment (at tax payable level) (Transitional provision 16.8 of the LIS)
- Compensation of dues for cooperative losses
- Levelling reserve converted into tax payable
- Full amount due after the levelling reserve