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Practical Manual of Companies 2022.

Box 00073 Option of 0.7% of the full quota for social purposes

This box will be used to expressly express the desire to allocate 0.7 percent of the full amount of Corporate Tax to subsidize activities of general interest considered to be of social interest. , provided for in section 2 of the eighty-first Additional Provision of Law 22/2021, of December 28, on General State Budgets for the year 2022.

For these purposes, the full amount of the tax will be understood as the total full amount declared, determined in the terms provided in the LIS.

This box can be used by taxpayers whose tax period ends on or after January 1, 2022 (date of entry into force of the aforementioned Law 22/2021) .