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Practical Manual of Companies 2021.

Box 00073 Optional 0.7% of total tax for social purposes (DA 103 Law 6/2018)

This box will be used to expressly express the desire to allocate 0.7 percent of the full amount of Corporate Tax to subsidize activities of general interest considered to be of social interest. , provided for in the one hundred and third Additional Provision of Law 6/2018, of July 3, on the General State Budgets for 2018.

Taxpayers whose tax period ends on or after July 5, 2018 (date of entry into force of the aforementioned Law 6/2018) can use this box.