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Practical Handbook for Companies 2021

Calculation

Once the differential tax liability has been obtained (boxes [00611] and [00612] on page 14 bis of Form 200), the taxpayer must take into account, where applicable, the amounts corresponding to the adjustment of tax incentives unduly enjoyed in previous tax periods due to non-compliance with requirements (including late payment interest derived from said non-compliance), as well as the amounts of payment of deductions requested in the tax period from the Tax Administration due to insufficient tax liability.

The result of the above process determines the amount to be paid or refunded for the tax period.

For these purposes, the taxpayer who pays taxes exclusively to the State Administration must enter in box [01586] "Result of the self-assessment (State)" on page 14 bis of form 200, with its sign, the result of carrying out the following algebraic sum:

[01586] = [00611] + [00615] + [00633] + [00617] - [00083] - [01042]

In the event that the taxpayer pays taxes to one or more of the Provincial Councils of the Autonomous Community of the Basque Country and/or the Autonomous Community of Navarre, the result of the following algebraic sum should be entered in box [01587] "Result of the self-assessment D. Forales/Navarra (totals)" on page 14 bis of form 200, with its sign:

[01587] = [00612] + [00616] + [00642] + [00618] - [01332] - [01333]

Taxpayers who pay taxes to one or more of the Provincial Councils of the Autonomous Community of the Basque Country and/or the Autonomous Community of Navarre must complete these boxes using the table on page 26 of form 200 to determine the amount to be paid or refunded to each of the Provincial Administrations.

A tener en cuenta:

The amount in boxes [01586] and [01587] shall be transferred to boxes [00621] and [00622] on page 14a of form 200, where this is not a supplementary self-assessment.

When a positive amount is obtained in these operations in the boxes [00621] and/or [00622], the amount must be paid in by means of the corresponding payment or refund document, at the time of filing the tax return.

If a negative amount is obtained in these boxes, in order to obtain a refund of the same, the declaring entity must request it by attaching the aforementioned deposit or refund document to the tax return.

In the event that the result of the self-assessment is a refund, remember that the amount for which a refund is requested must always be preceded by a minus sign (-).

The entities belonging to a tax group (boxes [00009] and [00010] on page 1 of form 200), must compulsorily complete boxes [01586] and [01587], the amount of which shall be transferred to boxes [00621] to [00622], when this is not a complementary self-assessment.