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Practical Manual for Companies 2022.

Box 00073 Option of 0.7% of the full quota for social purposes

This box will be used to expressly state the will to allocate 0.7 percent of the full Corporate Tax rate to subsidize activities of general interest considered to be of social interest , provided for in section 2 of the Eighty-first Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022.

For these purposes, the total tax rate shall be understood as the total declared tax rate, determined in accordance with the terms provided for in the LIS.

This box may be used by taxpayers whose tax period ends on or after January 1, 2022 (effective date of the aforementioned Law 22/2021) .