The tax liability for the year to be paid or refunded is obtained by applying to the net tax liability (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 covered by the return (boxes  and  on page 14 bis of form 200):
If the taxpayer pays taxes exclusively to the State Administration, the result of the following operation should be entered in the box  "Annual tax payable or refundable (State)" on page 14 bis of form 200, with its sign, the result of carrying out the following operation:
 = (/100]) x ( -  - )
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  "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:
 = ( +  +  + /100) x ( -  - )
Both box  and boxes  to  shall be completed on page 26 of form 200.