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Practical Handbook for Companies 2021

Calculation

The positive net tax liability is obtained by applying to the positive adjusted gross tax liability the deductions on the tax liability, other than the deductions for double taxation and the allowances analysed in the previous section, to which the taxpayer is entitled.

For these purposes, the taxpayer must enter in box [00592] "Positive net tax liability" on page 14 of form 200, the result of subtracting from the positive adjusted gross tax liability (box [00582]), the sum of the amounts entered in the section "Other deductions.Positive net amount" on page 14 of Form 200 relating to the deductions from the tax liability 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 must always be a positive quantity or zero.