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Practical Manual for Companies 2023.

Calculation

Article 30 of the LIS establishes that the full rate is the amount resulting from applying the tax rate to the tax base.

In this way, in box [00562] "Full amount" on page 14 of form 200, the result of applying the tax rate from box [00558] "Tax rate" to the positive amount reflected in box [00552] "Taxable base" will be recorded:

[00562] = [00552] x [00558]/100

Keep in mind:

The content of box [00562] "Full quota" must always be a positive amount or zero.