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Practical Manual of Companies 2021.

Chapter 6. Settlement of Corporation Tax: Calculation of tax liability

By completing pages 14 and 14 bis of form 200 the taxpayer determines the amount of tax to pay or return. 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 Tax quota of taxpayers who apply any of the special tax regimes regulated in Title VII of the LIS , the explanations contained in this chapter must be complemented with what is stated in this regard 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 regime for cooperatives or the tax regime of the Canary Islands , to determine the tax rate, must take into account the specialties set out in Chapter 11 “Tax regime for cooperatives” and in Chapter 12 “Tax regime of the Canary Islands” of this Practical Manual.

  1. Tax due (box 00562)
  2. Positive adjusted tax liability (box 00582)
  3. Positive net amount (box 00592)
  4. Amount due for payment or refund in the financial year (box 00599)
  5. Differential amount (boxes 00611 and 00612)
  6. Result of the self-assessment (boxes 01586 and 01587)
  7. Amount to be paid or refunded (boxes 00621 and 00622)
  8. Subdivision option in cases of change of residence (art. 19.1 LIS)
  9. Conversion of deferred tax assets into credit payable before the Tax Administration (art. 130 LIS)