B.1) General case (companies with a single percentage)

Box 16. Basis of split payment

In box [16] the taxpayers who, by paying tax under a single tax rate in the current tax period, apply the corresponding and only percentage to it, will record the base of the fractional payment.

Box [16] = box [13] – box [44] – box [14] + box [45] – box [48]

Box 17. Percentage

This box will be calculated as follows:

For taxpayers whose net turnover in the twelve months prior to the start of the tax period is less than 10 million euros:

Box [17] = 5/7 x tax rate indicated in the tax rate box, all rounded down to the previous unit.

For taxpayers whose net turnover in the 12 months prior to the start of the tax period is at least 10 million euros:

Box [17] = 19/20 x tax rate indicated in the tax rate box, all rounded up.

• Special case:

In the case of shipping entities that apply the special regime based on tonnage, the specific percentages of these entities will be taken into account. For these purposes, if you tick the key "Entity that applies the regime for shipping entities based on tonnage" and do not tick the key "Other entities with the possibility of applying more than one tax rate", box 17 must, in any case, be 25, or 23 if you also tick the key "Entity with a net turnover amount for the immediately preceding tax period of less than 1 million euros and its tax period start date is before 1/01/2025" or 24 if you also tick the key "Entity that meets the requirements for the application of incentives for small companies (art. 101 LIS) and applies the specific tax rate provided for these entities".

In these cases, box [17] of percentage (for tax rates IS 25, 24 or 23) will have the same value as the tax rates of the Corporate Tax recorded.

Box 47. Provisions of art. 11.12 of the LIS ( DA 7 Law 20/1990) (only cooperatives)

The allocation provided for in section 12 of article 11 of the Corporate Income Tax Law shall refer to the total positive tax, without taking into account its integration or the offsetting of negative tax. Thus, for cooperative societies, the tax rate will be applied after the tax rate is applied, requiring the amount to be converted into a fee, depending on the corresponding tax rate.

Cooperative societies that apply this limit will carry out the positive or negative adjustment that arises from it in this key and will not make any corrections to the accounting result prior to determining the tax base.

Please note that the Seventh Additional Provision of Law 20/1990 applies to the limits applicable to these provisions for impairment of credits.

Box 40. Compensation of negative quotas from previous periods (cooperatives only)

Cooperatives that are not tax protected will fill in this box for any negative amounts to be offset from previous periods.

The offset of negative quotas from prior periods is limited to 70 percent of the full quota prior to its offset.

However, the Eighth Additional Provision of Law 20/1990 establishes that taxpayers whose net turnover is at least 20 million euros during the 12 months prior to the date on which the tax period begins shall replace the limit established in article 24.1 of Law 20/1990 with the following:

• He 50 percent, when in the aforementioned 12 months the net amount of the turnover is at least 20 million euros but less than 60 million euros.

• 25 percent , when in the referred 12 months the net amount of the turnover is at least 60 million euros.

In any case, full amounts will be offset in the tax period by the amount resulting from multiplying 1 million euros by the average tax rate of the entity.

The limitation on the compensation of negative quotas indicated in the previous paragraphs will not apply to the amount of income corresponding to reductions and delays resulting from an agreement with creditors not related to the taxpayer in the case in which the net amount of the turnover is at least 20 million euros during the 12 months prior to the date on which the tax period begins.

Boxes 48 and 49. Levelling reserve (art. 105 LIS) converted into quotas (only entities that meet the requirements for the application of incentives for small companies (art. 101 LIS) and apply the specific tax rate provided for these entities)

The equalization reserve is a tax incentive applicable to small entities (those whose net turnover in the immediately preceding tax period is less than 10 million euros) that apply the specific tax rate provided for in the first paragraph of Article 29.1 of the LIS.

It should be noted that the corrections to the accounting result do not include the amount corresponding to the leveling reserve. Following the corrections to the accounting result, a prior tax base is obtained, on which the compensation of negative tax bases would be applied), and the tax base is obtained, on which, where applicable, the leveling reserve would be applied, which must be taken into account for the purposes of fractional payments, as indicated in article 105.5 of the LIS and which may reduce or add to that tax base.

Thus, provided that the requirements set out in article 101 of the LIS are met and the general tax rate is applied (which will be applied by cooperative societies that are not considered tax protected), the positive tax base may be reduced (provided that it does not exceed the amount of 1 million euros) by up to 10 percent of its amount. In the event of a reduction in the tax base, a reserve must be created against the positive results of the year for the amount of said reduction. The amount of the reduction, converted into installments by applying the applicable tax rate, must be included in box [49].

These amounts will be added to the tax base of the tax periods that end in the 5 years immediately following the end of the tax period in which said reduction is made, if the taxpayer has a negative tax base and up to the amount thereof. The additional amount, converted into installments by applying the applicable tax rate, must be included in box [48].

These boxes will be used by cooperative societies that, where applicable, meet the requirements to apply this tax incentive.

Box 18. Previous result

The amount resulting from applying the percentage stated in box [17] to the split payment base stated in box [16] will be entered in this box, to which the amount in boxes [47] and [48] will be added and reduced by the amount in box [49], as can be seen below:

Box [18] = [[16] x ([17]/100)] + [47] + [48] - [49]

In the case of cooperative societies, when calculating the amount to be entered in box [18], they will also take into account the amount in box [40] on the compensation of negative quotas from previous periods, which will be as follows:

Box [18] = [[16] x ([17]/100)] + [47] – [40]

Likewise, in the case of cooperative societies that are not considered tax protected, when calculating the amount to be entered in box [18], they will take into account, in addition to box [40], the amount of boxes [48] and [49] referring to the equalization reserve:

Box [18] = [[16] x ([17]/100)] + [47] – [40] + [48] - [49]