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 the box [00562] "Full quota" on page 14 of form 200 will record the result of applying the tax rate in box [00558] "Tax rate" to the positive amount shown in box [01330] "Taxable base after the levelling reserve":

[00562] = [01330] x [00558]/100