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Practical Manual for Companies 2023.

Net revenues in the twelve months preceding the start of the tax period

The taxpayer must include in this table on page 1 of form 200 information about the net amount of the turnover of the twelve months prior to the start date of the tax period in order to determine, if applicable, the application of the minimum tax rate (box [00619]).

For these purposes, the taxpayer must indicate one of the following situations:

  1. Taxpayer whose net turnover (INCN) is less than 20 million euros during the twelve months prior to the start date of the tax period.

  2. Taxpayer whose net turnover (INCN) is at least million euros during the months prior to the start date of the tax period.

Keep in mind:

The option indicated by the taxpayer will be taken into account for the calculation of the amount of the rest of the boxes that require knowing this information, so once the table on page 1 has been completed, when accessing the rest of the boxes that require this calculation, the breakdown window will not be displayed again. However, you can modify the chosen option by accessing the box on page 1 .