Calculation

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

For these purposes, the taxpayer must enter in box box [00592] "Liquid quota" on page 14 bis of form 200, the result of subtracting from the positive adjusted full quota (box [ 00582]), the sum of the amounts entered in the “Other deductions” section. Liquid quota» on page 14 bis of model 200 relating to the deductions from the quota applied by the taxpayer in the tax period for investments covered by the different regimes and modalities specified in each of said 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 quantity or zero.