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2021 Corporation Tax practical guide.

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

By filling in pages 14 and 14 bis of form 200, the taxpayer determines the tax payment 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 determining the Corporation Tax payment of taxpayers applying any of the special tax regimes regulated in the title VII of the LIS , the explanations contained in this chapter must be supplemented by the provisions set out in Chapter 9 "Special tax regimes (I)" and in Chapter 10 "Special tax regimes (II)" of this practical manual.

Taxpayers applying the special regime for cooperatives or the Canary Islands tax regime, to determine the payment the tax must take into account the specialities set out in Chapter 11 "Tax regime for cooperatives" and in Chapter 12 "Canary Islands Tax Regime" 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. Option to pay in instalments in the event of changes of residence (article 19,1 of the Spanish Corporation Tax Act)
  9. Conversion of deferred tax assets into credit payable to the Tax Administration (article 130 of the Spanish Corporation Tax Act)