Calculation

The net rate is obtained by applying the deductions on the rate, other than the deductions for double taxation and the bonuses analyzed in the section relating to the positive adjusted integral rate to which the taxpayer is entitled, to the positive adjusted integral rate.

For these purposes, the taxpayer must enter in box [00592] "Net quota" on page 14 bis of form 200, the result of subtracting from the positive adjusted total quota (box [00582]), the sum of the amounts entered in the section "Other deductions. "Net quota" on page 14 bis of form 200 relating to the deductions from the quota applied by the taxpayer in the tax period for investments under the different regimes and modalities specified in each of these boxes:

[00592] = [00582] - ([00583] + [00585] + [00584] + [00588] + [01039] + [02314] + [02315] + [00565] + [00590] + [00399] + [ 00082] + [01040] + [01041])

The result of this operation will always have to be a positive amount or zero.