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Practical Handbook for Companies 2021

Completion of boxes 00050 to 00056

  • Box [00050] Total volume of entity's transactions in the financial year (including foreign transactions)

    This magnitude will include the total amount of the operations carried out during the financial year both in the common territory and in the foral territories, which have been included in the taxable base for corporate income tax purposes (article 15.Two of the Economic Agreement with the Basque Country and article 19.2 of the Economic Agreement between the State and the Community of Navarre).

  • Box [00051] Volume of foreign transactions during the financial year

    In this box, enter the total of the operations which, in accordance with the criteria established in Article 16 of the Economic Agreement with the Autonomous Community of the Basque Country and Article 21 of the Economic Agreement between the State and the Autonomous Community of Navarre, are considered carried out abroad.

  • Boxes [00052], [00053] and [00054] Volume of transactions carried out in Álava, Guipúzcoa and Vizcaya

    In these boxes, enter the volume of operations which, in accordance with Article 16 of the Economic Agreement with the Autonomous Community of the Basque Country, are considered carried out in Álava, Guipúzcoa and Vizcaya, respectively.

  • Box [00055] Volume of transactions carried out in Navarre

    In this box, enter the volume of operations which, in accordance with Article 21 of the Economic Agreement between the State and the Comunidad Foral de Navarra, are considered to be carried out in Navarra.

  • Box [00056] Volume of transactions carried out on common territory

    In this box, enter the volume of operations which, in accordance with the criteria established in Article 16 of the Economic Agreement with the Autonomous Community of the Basque Country and Article 21 of the Economic Agreement between the State and the Autonomous Community of Navarre, are considered as carried out in common territory.

A tener en cuenta:

Once the amounts in boxes [00050], [00051], [00052], [00053], [00054], [00055] and [00056] have been obtained, the percentages to be entered in boxes [00625], [00626], [00627], [00628] and [00629] shall be calculated as shown below.