Discrepancy in administrative criteria for certain cases of corrective self-assessment that should not be included in other boxes

In cases where the reason for filing a corrective self-assessment is a discrepancy in administrative judgment, the taxpayer must indicate this by marking the reason in the "Corrective Self-Assessment" section on page 1 of Form 200.

In these cases, the taxpayer must enter the correct amount in the corresponding box(es) on the corrective self-assessment.

Only in the event that this is not possible, the taxpayer must complete the box [00031] "Discrepancy in administrative criteria for certain cases of corrective self-assessment that should not be included in other boxes" on page 14 bis of Form 200, the amount of which will be taken into account to calculate the result of the corrective self-assessment:

• In the event that the entity pay taxes exclusively to the State Administration, you must enter the amount in the box [00032] "Discrepancy in administrative criteria for certain cases of corrective self-assessment that should not be included in other boxes (Status)" on page 14 bis of Form 200. In this case, the amount in box [00032] will match the amount in box [00031].

• In the event that the entity pay taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or the Foral Community of Navarre, must record said amount in the box [00466] "Discrepancy in administrative criteria for certain cases of corrective self-assessment that should not be included in other boxes (D. Forales/Navarre)». This box must be completed on page 26 of Form 200.