B.2) Specific cases (organisations with more than one percentage)

Casillas 20, 23, 61 and 64

In box [20] "Base at rate 1" the amount of the base of the fractional payment to which the first of the tax rates entered in box "Corporate Tax rate for the current year" is applicable will be entered.

In box [23] "Base at rate 2" the amount of the base of the fractional payment to which the second of the tax rates entered in box "Corporate Tax Rate for the current year" is applicable will be entered.

In box [61] "Base at rate 3" the amount of the base of the fractional payment to which the third of the tax rates entered in box "Corporate Tax Rate for the current year" is applicable, where applicable, will be entered.

In box [64] "Base at rate 4" the amount of the base of the fractional payment to which, where applicable, the fourth of the tax rates entered in box "Corporate Tax rate for the current year" is applicable will be entered.

In the case of shipping entities that apply the special regime based on tonnage, the tax base of which is determined in part according to the objective estimation method and in part by applying the general tax regime (activities not included in the special regime), the list of sections corresponding to the percentages applicable to each of the parts of the tax base of the fractional payment will also follow the order of the tax rates that have been listed in the box "Corporation tax rate for the current year".

Casillas 19, 21, 22, 24, 25, 62, 63, 65 and 66

The amount in these boxes will be automatically calculated based on the information entered in the declaration.

Box 19. Basis of split payment

The following amount will be entered in this box:

Box [19] = box [13] - box [44] - box [14] + box [45] - box [46] 

The calculation of the boxes [21], [22], [24], [25], [62], [63], [65] and [66] It will depend on the amount of the entity's turnover in the twelve months prior to the date on which the tax period begins:

Box 21. Percentage

Box [21] = 19/20 x tax rate indicated in the tax rate box, all rounded up, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is at least 10 million euros.

Box [21] = 5/7 x tax rate indicated in the tax rate box, all rounded down to the previous unit, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is less than 10 million euros.

Box 22. Percentage

The following amount will be entered in this box:

Box [22] = (box [20] x box [21]) / 100

Box 24. Percentage

Box [24] = 19/20 x tax rate indicated in the tax rate box, all rounded up, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is at least 10 million euros.

Box [24] = 5/7 x tax rate indicated in the tax rate box, all rounded down to the previous unit, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is less than 10 million euros.

Box 25. Amount of the split payment

The following amount will be entered in this box:

Box [25] = (box [23] x box [24]) / 100.

Box 62. Percentage

Box [62] = 19/20 x tax rate indicated in the tax rate box, all rounded up, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is at least 10 million euros.

Box [62] = 5/7 x tax rate indicated in the tax rate box, all rounded down to the previous unit, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is less than 10 million euros.

Box 63. Amount of the split payment

The following amount will be entered in this box:

Box [63] = ( box [61] x box [62]) / 100.

Box 65. Percentage

Box [65] = 19/20 x tax rate indicated in the tax rate box, all rounded up, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is at least 10 million euros.

Box [65] = 5/7 x tax rate indicated in the tax rate box, all rounded down to the previous unit, provided that the entity's turnover in the twelve months prior to the date on which the tax period begins is less than 10 million euros. 

Box 66. Amount of the split payment

The following amount will be entered in this box: 

Box [66] = (box [64] x box [65]) / 100

Box 50. Provisions of art. 11.12 of the LIS ( DF 4 LIS) (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 42. Compensation of negative quotas from previous periods (cooperatives only)

Tax-protected cooperatives that exercise their right to offset negative contributions from previous tax periods must include the amount of said contributions in box [42].

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, of December 19, on the Tax Regime of Cooperatives, 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, will replace the limit established in article 24.1 of Law 20/1990 with the following:

• 50 percent , when in the referred 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.

Boxes 51 and 52. Leveling reserve (art. 105 LIS) (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 leveling reserve is a tax incentive applicable to small-sized entities (those whose net turnover in the immediately preceding tax period is less than 10 million euros)or when the provisions of paragraph 4 of Article 101 of theLIS) 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. After 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, being able to reduce or add to that tax base. Thus, and provided that the requirements set out in article 105 are met, the positive tax base (provided that it does not exceed the amount of 1 million euros) may be reduced 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. Thus, the amount of reduction must be included in box [52].

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 must be included in box [51].

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

Box 26. Previous result

Box [26] shall contain the algebraic sum of the amounts in boxes [22], [25], [50] and [51], reduced, where applicable, by the amount in boxes [42] and [52], as detailed below:

box 26 = [22] + [25] + [63] + [66] + [50] - [42] + [51] - [52]