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Practical Manual for Companies 2022.

Calculation

The amount to be paid or refunded for the fiscal year is obtained by applying the amounts corresponding to the withholdings and payments on account made to the taxpayer in the tax period subject to declaration (boxes [01766] and [01784] on page 14 bis of form 200) to the net tax amount (box [00592] on page 14 of form 200):

  1. If taxpayer pays taxes exclusively to the State Administration , he/she must reflect in box [00599] "Quota of the fiscal year to pay or return (State)" on page 14 bis of form 200, with its sign, the result of carrying out the following operation:

    [00599] = ([00625]/100]) x ([00592] - [01766] - [01784])

  2. In the event that taxpayer pays taxes to one or more of the Provincial Councils of the Autonomous Community of the Basque Country and/or the Foral Community of Navarre, he/she must indicate in box [00600] "Quota for the year to be paid or returned to Provincial Councils/Navarre (total)" on page 14 bis of form 200, with its sign, the result of carrying out the following operation:

    [00600] = ([00626] + [00627] + [00628] + [00629]/100) x ([00592] - [01766] - [01784])

Both box [00625] and boxes [00626] to [00629] will be completed on page 26 of form 200.