Chapter 6.Settlement of Corporation Tax:Determining tax liabilities
By completing pages 14 and 14 bis of form 200 the taxpayer determines the amount of tax to be paid or refunded.These are summary pages which include the results of other pages of the return form and from which certain items are also extracted to complete the payment or refund document.
In relation to the determination of the corporate income tax liability of taxpayers applying any of the special tax regimes regulated in Title VII of the LIS, the explanations contained in this chapter should be complemented with the information provided in this respect in Chapter 9 "Special tax regimes (I)" and in Chapter 10 "Special tax regimes (II)" of this Practical Manual.
Likewise, taxpayers who apply the special system for cooperatives or the tax system for the Canary Islands, should take into account the special features set out in Chapter 11 "Tax system for cooperatives" and in Chapter 12 "Tax system for the Canary Islands" of this Practical Manual in order to determine the tax liability.
- Tax due (box 00562)
- Positive adjusted tax liability (box 00582)
- Positive net amount (box 00592)
- Amount due for payment or refund in the financial year (box 00599)
- Differential amount (boxes 00611 and 00612)
- Result of self-assessment (boxes 01586 and 01587)
- Amount to be paid or refunded (boxes 00621 and 00622)
- Option of instalments in the event of changes of residence (art. 19.1 LIS)
- Conversion of deferred tax assets into a receivable from the tax authorities (art. 130 LIS).