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Practical Handbook for Companies 2025.

Taxable base

a) Cooperative results

In box [00553] "Taxable base (Cooperative results)" the result of carrying out the following operation will be recorded:

[00553] = [02837] + [02839] - [02841] - [02843] + [02846] + [00012]+ [02848]

b) Extra-cooperative results

In box [00554] "Taxable base (Non-cooperative results)" the result of carrying out the following operation will be recorded:

[00554] = [02838] + [02840] - [02842] - [02845] + [02847] + [00016]+ [02849]

Keep in mind:

  • The boxes [00553] and [00554] can have a positive, negative or zero result. This result will be automatically transferred to the boxes of the same number on page 14 of form 200.

  • The boxes [02846], [00012], [02848], [02847], [00016] and [02849] will be added with the sign with which they were recorded.