Skip to main content
Practical Handbook for Companies 2021

Specific deductions of the entities subject to foral regulations

In the box [00399] "Deductions specific to entities subject to foral regulations" on page 14 of form 200, the deductions from the gross tax liability that do not correspond to any other deduction box and that in accordance with the respective foral regulations have been applied in the tax period exclusively by the reporting entities subject to said regulations in accordance with the provisions of the Economic Agreement with the Autonomous Community of the Basque Country, approved by Law 12/2002, of 23 May, or in the Economic Agreement between the State and the Autonomous Community of Navarre, approved by Law 28/1990, of 26 December, shall be included.