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Practical Manual for Companies 2020.

Calculation

The positive adjusted total rate is obtained by applying the bonuses and deductions to which the taxpayer is entitled to the total rate.

For these purposes, the taxpayer must enter in box [00582] "Positive adjusted total amount" on page 14 of form 200, the result of subtracting from the total amount (box [00562]) the sum of the amounts entered in the section "Bonuses and deductions for double taxation" on page 14 of form 200 relating to the bonuses and deductions to which the taxpayer is entitled:

[00582] = ([00562] + [01038]) - ([00567] + [00568] + [00563] + [00566] + [00576] + [00569] + [00570] + [01344] + [01280] + [00572] + [00571] + [00573] + [00575] + [00577] + [00581])

Keep in mind:

If when carrying out this operation a negative or zero amount is obtained , enter “zero” in boxes [00582] “Positive adjusted gross quota” and [00592] “Positive net quota” on page 14 of form 200, going directly to fill in, where applicable, the boxes relating to withholdings (boxes [01785] to [01799] on page 14 bis of form 200), until determining the amount resulting from the settlement (box [00621]) and, where applicable, box [00622] on page 14 bis of form 200.