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Form 200. Corporate Income Tax Declaration 2018

4.1.1 (Key [00500])

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

Corrections to the result of the profit and loss account

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

Any correction to the result of the profit and loss account 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 correction amounts, in their corresponding keys, must be done without a sign.