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Practical Handbook for Companies 2021

Calculation

The tax liability for the year to be paid or refunded is obtained by applying to the net tax liability (box [00592] on page 14 of form 200), the amounts corresponding to the withholdings and payments on account made to the taxpayer in the tax period covered by the return (boxes [01766] and [01784] on page 14 bis of form 200):

  1. If the taxpayer pays taxes exclusively to the State Administration, the result of the following operation should be entered in the box [00599] "Annual tax payable or refundable (State)" on page 14 bis of form 200, with its sign, the result of carrying out the following operation:

    [00599] = ([00625]/100]) x ([00592] - [01766] - [01784])

  2. 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 the Autonomous Community of Navarre, the taxpayer must enter in the box [00600] "Tax for the year payable or refundable D. Forales/Navarra (totals)" on page 14 bis of form 200, with its sign, the result of carrying out the following operation:

    [00600] = ([00626] + [00627] + [00628] + [00629]/100) x ([00592] - [01766] - [01784])

Both box [00625] and boxes [00626] to [00629] shall be completed on page 26 of form 200.