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Practical Manual of Companies 2022.

Methods of calculation

The tax base will be determined by the following methods:

  • Direct estimate

    The tax base is calculated by correcting , through the application of the provisions established in the Corporate Tax Law, the accounting result determined in accordance with the rules provided for in the Commercial Code, in the other laws relating to said determination and in the provisions issued in development of the aforementioned rules.

  • Objective estimate

    The tax base may be determined totally or partially by applying the signs, indices or modules to the sectors of activity determined by the Corporate Tax Law.

    This method applies to entities that benefit from the special regime for shipping entities based on the tonnage regulated in Chapter XVI of Title VII of the LIS (see Chapter 10 of this Practical Manual).

  • Indirect estimation

    The application of this method is subsidiary , and can only be used in the terms established by article 53 of Law 58/2003, of December 17, General Tax.