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

This box will be used to expressly state the will to allocate 0.7 percent of the full amount of the 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 the General State Budget for the year 2023.

For these purposes, the total tax rate shall be understood as the total declared tax rate, determined in the terms provided for in the LIS.

This box can be used by taxpayers whose tax period ends on or after January 1, 2023 (the date on which Law 31/2022 comes into force).