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Practical Handbook for Companies 2021

Calculation

The differential tax liability shall be obtained by reducing the tax liability for the year to be paid or refunded (boxes [00599] and [00600] on page 14a of form 200) by the amount of the instalment payments for the tax period subject to declaration made by the declaring entity to each Administration (boxes [00601] to [00606] on page 14a of form 200).

For these purposes, the taxpayer who pays taxes exclusively to the State Administration, should enter in box [00611] "Cuota diferencial (Estado)" on page 14 bis of form 200, with its sign, the result of carrying out the following operation:

[00611] = [00599] - ([00601] + [00603] + [00605])

In the event that the taxpayer pays tax to one or more of the Provincial Councils of the Autonomous Community of the Basque Country and/or the Autonomous Community of Navarre, the taxpayer must enter in box [00612] "Cuota diferencial D. Forales/Navarra (totales)" on page 14a of form 200, with its sign, the result of carrying out the following operation:

[00612] = [00600] - ([00602] + [00604] + [00606])