Day late

Hi everybody, i want to calculate Day late of Declarations.
15Q1 means Quarter 1 of 2015, deadline of declaration is 04/05/2015.
1501 means January, 2015
3501846769 is tax identification of A Company. It has been established 10/06/2015 ( which belongs to Quarter 2 of 2015). So, the first declaration of operational status must been sent before 30/07/2015.
At T156, "home" means A hasn't been operated. in 15q2, it sent a declaration, 15q2 is also the first period to calculate Day late.

Sheet An ( answer) has just shown late day which value >0. I need some help
1. 3501901586 has wrong value, because it is established in 2016, so in 2015 there has no declaration.
2. Today is 29/02/2016, deadline of 15Q4. If any company doesn't send declaration, just sign "k"
Thanks.