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Practical Handbook for Companies 2021

Calculation

The positive adjusted gross tax liability is obtained by applying to the gross tax liability the allowances and deductions to which the taxpayer is entitled.

For these purposes, the taxpayer must enter in box [00582] "Positive adjusted gross tax liability" on page 14 of form 200, the result of subtracting from the gross tax liability (box [00562]) the sum of the amounts entered in the section "Allowances and deductions for double taxation" on page 14 of form 200 relating to the allowances and deductions to which the taxpayer is entitled:

[00582] = ([00562] + [01038]) - ([00567] + [00568] + [00563] + [00566] + [00576] + [00569] + [00570] + [01344] + [01280] + [00572] + [00571] + [00573] + [00575] + [00577] + [00581])

A tener en cuenta:

If this operation results in a negative amount or zero, "zero" shall be entered in boxes [00582] "Positive adjusted total tax liability" and [00592] "Positive net tax liability" on page 14 of form 200, going directly to fill in, where appropriate, the boxes relating to withholdings (boxes [01785] to [01799] on page 14a of form 200), until the amount resulting from the settlement is determined (box [00621]) and, where appropriate, box [00622] on page 14a of form 200.