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Practical Handbook for Companies 2021

Calculation

Small entities that apply the tax incentive of the levelling reserve in the terms provided for in article 105 of the LIS, must enter in box [01330] "Taxable base after the levelling reserve" on page 14 of form 200, the amount resulting from applying the adjustments included in boxes [01033] and [01034] on page 14 of said form corresponding to the application of said tax incentive, carrying out the following calculation:

box [01330]= [00552] + [01033] - [01034].

You can consult the particularities of the calculation of the tax base after the equalisation reserve (box [01330]), in Chapter 10 in the section dedicated to small entities.