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Practical Manual for Companies 2024.

Filling in form 200

Boxes [01578] to [01585] shall be completed exclusively when a corrective self-assessment is submitted. To complete these boxes, entities must have previously checked the corrective self-assessment box on page 1 of Form 200, stating the receipt number for the previous self-assessment, as well as the reason for the correction.

When the entity submitting the corrective self-assessment pays taxes exclusively to the State Administration, it must include the result of the previously submitted self-assessment in the "Rectificative" section on page 14 bis of Form 200, as follows:

  • If the original self-assessment had result to be entered, said amount will be entered in box [01578] "Result to be entered as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period (Status)" with the amount to be entered that resulted from said self-assessment.

  • If the original self-assessment had result to be returned, in box [01584] "Refund agreed by the Tax Agency as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period (State)", only the amount whose refund would have been made by the Administration will be recorded.

In the event that the return has not been agreed or carried out by the Tax Authority, zero (0) must be entered in box [01584] "Refund agreed by the Tax Agency as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period (State)".

Finally, in box [00621] "Result (Status)" the total amount resulting from the following operation must be recorded:

[00621] = [01586] - [01578] + [01584]

If the entity submitting the corrective self-assessment is taxed before one or more Provincial Councils of the Autonomous Community of the Basque Country and/or the Autonomous Community of Navarre, boxes [01583] "Result to be paid as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period", [01585] "Refund agreed by the Tax Agency as a result of the processing of previous self-assessments or administrative settlements corresponding to the 2024 tax period (D. Forales/Navarra)» and [00622] «Result (D. Forales/Navarra)", must be completed in the same way through the table for determining the result corresponding to each of the Foral Administrations on page 26 of form 200.