Calculation

The positive net rate is obtained by applying the deductions on the rate, other than the deductions for double taxation and the bonuses analysed in the previous section, to which the taxpayer is entitled, to the positive adjusted total rate.

For these purposes, the taxpayer must enter in box [00592] "Positive net quota" on page 14 of form 200, the result of subtracting from the positive adjusted net quota (box [00582]), the sum of the amounts entered in the "Other deductions" section. "Positive net quota" on page 14 of form 200 relating to the deductions from the quota applied by the taxpayer in the tax period for investments under the different regimes and modalities specified in each of these boxes:

[00592] = [00582] - ([00583] + [00585] + [00584] + [00588] + [01039] + [02314] + [02315] + [00565] + [00590] + [00399] + [ 00082] + [01040] + [01041])

The result of this operation will always have to be a positive amount or zero.