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Practical Manual of Companies 2022.

Calculation of the total tax liability (page 14 of form 200)

Regulation: Article 23 LIS

The full fee of cooperative societies is the algebraic sum of the amounts resulting from applying to the tax base (positive or negative) disaggregated into the cooperative and extra-cooperative results, the corresponding tax rates, when said sum is positive.

The amount of the full fee will be entered in box box [00562] “Full fee” on page 14 of form 200, and will be the result of the following operation:

[00562] = [00560] + [00210] - [00480] + [00408] - [01037]- [00561]

The amount in box [00562] cannot be negative in any case.

If box [00562] is equal to zero, "zero" will also be entered in boxes [00582] “Positive adjusted full quota” and [00592] “Liquid quota” on page 14 of form 200, going directly to filling in, if applicable, the boxes corresponding to withholdings of the fiscal year ( boxes [01785] to [01799]) until the amount resulting from the settlement is determined ( boxes [00621] and , if applicable [00622] relating to “Liquid to be entered or returned” on page 14 bis of model 200).

The following sections detail how cooperative societies should calculate the full fee (box [00562]):

  1. Total tax liability
  2. Impairment losses of article 13.1 of the LIS and provisions and expenditure (articles 14.1 and 14.2 of the LIS) referred to in article 11.12 of the LIS (converted to tax payable)
  3. Application of the limit of article 11.12 of the LIS to the impairment losses of article 13.1 LIS and provisions and expenditure of articles 14.1 and 14.2 of the LIS
  4. Income corresponding to reductions due to agreement with unrelated creditors of cooperatives (at amount level) (eighth additional provision of Law 20/1990).
  5. Cooperative income corresponding to reversal of impairment (at tax payable level) (Transitional provision 16.8 of the LIS)
  6. Compensation of dues for cooperative losses
  7. Levelling reserve converted into tax payable
  8. Full amount due after the levelling reserve