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Practical Manual of Companies 2021.

Calculation

The differential fee will be obtained by reducing the fee for the year to be deposited or returned (boxes [00599] and [00600] on page 14 bis of form 200) by the amount of the installment payments of the tax period being declared made by the reporting entity. before each Administration (boxes [00601] to [00606] on page 14 bis of model 200).

For these purposes, the taxpayer who pays taxes exclusively to the State Administration must reflect in box [00611] "Differential fee (State)" on page 14 bis of model 200, with its sign, the result of carrying out the following operation:  

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

In the event that the taxpayer pays taxes to one or more of the Provincial Councils of the Autonomous Community of the Basque Country and/or Navarra Foral Community, they must reflect in box [00612] «Differential quota D. Forales/ Navarra (totals)» on page 14 bis of model 200, with its sign, the result of carrying out the following operation:

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