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Practical Handbook for Companies 2021

Calculation

The article 30 of the LIS establishes that the gross tax liability is the amount resulting from applying the tax rate to the tax base.

In this way, in box [00562] "Full tax liability" on page 14 of form 200, the result of applying the tax rate in box [00558] "Tax rate" to the positive amount shown in box [00552] "Taxable base":

[00562] = [00552] x [00558]/100

A tener en cuenta:

The content of box [00562] "Full amount" must always be a positive amount or zero.