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Practical Manual for Companies 2024.

Box 00073 Option of 0.7% of the full quota for social purposes

This box will be used to expressly state the will to allocate 0.7 percent of the full amount of the Corporate Tax to subsidize activities of general interest considered to be of social interest , provided for in section 2 of the Seventy-second Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023.

Keep in mind:

In accordance with the provisions of article 134.4 of the Spanish Constitution, the General State Budget for the year 2023 is extended by the year 2024, so it isallocation of amounts to activities of general interest considered to be of social interest is maintained for the year 2024.

For these purposes, the full tax rate shall be understood as the total declared full rate, determined in the terms provided for in the LIS.