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Practical Manual of Companies 2021.


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

In this way, in box box [00562] “Full quota” on page 14 of form 200, the result of applying to the positive amount reflected in box [00552] “Base” will be recorded. taxable", the tax rate in box [00558] "Tax rate":

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

Keep in mind:

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