Calculation
Once the differential rate has been obtained (boxes [00611] and [00612] on page 14 bis of form 200), the taxpayer must take into account, where applicable, the amounts corresponding to the regularization of tax incentives unduly enjoyed in previous tax periods due to non-compliance with requirements (including late payment interest arising from said non-compliance), as well as the amounts of payment of deductions requested in the tax period from the Tax Authority due to insufficient rate.
The result of the previous process determines the amount to be entered or returned for the tax period.
For these purposes, the taxpayer who pays taxes exclusively to the State Administration must reflect in box [01586] "Self-assessment result (State)" on page 14 bis of form 200, with its sign, the result of performing the following algebraic sum:
[01586] = [00611] + [00615] + [00633] + [00617] - [00083] - [01042] - [01893]
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 reflect in box [01587] "Result of the self-assessment of Provincial Councils/Navarre (totals)" on page 14 bis of form 200, with its sign, the result of performing the following algebraic sum:
[01587] = [00612] + [00616] + [00642] + [00618] - [01332] - [01333] - [01881]
The taxpayer who 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 must complete these boxes using the table for determining the amount to be paid or returned to each of the Provincial Administrations on page 26 of form 200.
Keep in mind:
The amount in boxes [01586] and [01587] will be transferred to boxes [00621] and [00622] on page 14 bis of form 200, when it is not a supplementary self-assessment.
When in these operations a positive amount obtained in boxes [00621] and/or [00622], its amount must be entered through the corresponding income or refund document, at the time of filing the declaration.
If a negative amount is obtained in these boxes, to obtain a refund, the reporting entity must request it by attaching the aforementioned income or refund document to the declaration.
In the event that the result of the self-assessment carried out is an amount to be refunded, do not forget that the amount for which refund is requested must always be preceded by a minus sign (-).
The entities belonging to a tax group (boxes [00009] and [00010] on page 1 of form 200) must complete boxes [01586] and [01587] whose amount will be transferred to boxes [00621] to [00622], when it is not a supplementary self-assessment.