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Practical Manual of Companies 2023.

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 seventy-second Additional Provision of Law 31/2022, of December 23, on General State Budgets for the year 2023.

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.

Taxpayers whose tax period ends on or after January 1, 2023 (date of entry into force of the aforementioned Law 31/2022) can use this box.