The tax payment for the year to be paid or refunded is obtained by applying the tax's net tax payment (box  on page 14 of form 200), the amounts corresponding to the withholdings and payments on account made to the taxpayer in the tax period subject to tax return ( boxes  and  on page of form 14): 200
If the taxpayer pays tax exclusively to the State Administration, they must show in the box  "Fee for the financial year enter or return (Status) "on page of form 14, with its sign, the result of the following operation: 200
 = (/100]) X (--)
If the taxpayer pays tax on one or more of the Regional Councils of the Autonomous Community of the Country Basque and/or Autonomous Community of Navarre, must show in the box  "Fee for the financial year to deposit or return to D. For ales/Navarra (totals) "on page of form 14, with its sign, the result of carrying out the following operation: 200
 = ( +  +  + /100) X (--)
Both the box  and the boxes  to  will be filled in on page 26 of form 200.