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Form 200. Corporate Income Tax Declaration 2018

4.1.1 (Key [00500])

Sociedades Web will transfer to this key the amount that appears as a result of the profit and loss account recorded in the financial statements completed by the declarant.

Corrections to the profit and loss account result

The incorporation of the various corrections to the profit and loss account result, contained in the declaration model, has been carried out in the most systematic way possible, in accordance with the regulatory precepts that regulate the various extra-accounting adjustments and whose summary is attached in each case.

Any correction to the profit and loss account result that does not have a specific key for the inclusion of the corresponding amount will be included in the keys "Other corrections to the accounting result": [00413] (increases) and [00414] (decreases).

The inclusion of the amounts of the corrections, in their corresponding keys, must be done without a sign.