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Practical Manual for Companies 2023.

Specific deductions of the entities subject to foral regulations

In box [00399] "Specific deductions for entities subject to regional regulations" on page 14 bis of form 200, the deductions from the full tax that do not correspond to any other deduction box and that, in accordance with the respective regional regulation, have been applied in the tax period exclusively by the reporting entities subject to said regulations in accordance with the provisions of the Economic Agreement with the Autonomous Community of the Basque Country, approved by Law 12/2002, of May 23, or in the Economic Agreement between the State and the Regional Community of Navarre, approved by Law 28/1990, of December 26, will be recorded.