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Practical Handbook for Companies 2021

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

This box is to be used to expressly state the wish to use the 0.7 per cent of the total amount of corporate income tax to to subsidise activities of general interest considered to be of social interest, provided for in the one hundredth additional provision three of Law 6/2018, of 3 July, on the General State Budget for 2018.

This box can be used by taxpayers whose tax period ends on or after 5 July 2018 (date of entry into force of the aforementioned Law 6/2018).