4.1.4 Codes 01230 and 01231 corrections to the accounting result when considering the accounting requirements or qualifications referred to the tax group (Art. 62.1 a) LIS) (IE, operations with own shares at the tax group level, hedging, etc.)

These keys will only be completed by the entities that mark the keys [00009] and [00010] corresponding to the dominant and dependent entities of a tax group, respectively.

Article 62.1 a) of the LIS establishes that the tax base of the tax group will be determined by adding, among other concepts, the individual tax bases corresponding to each and every one of the entities that make up the group. fiscal, taking into account the specialties contained in article 63 of this Law. However, the requirements or qualifications established both in the accounting regulations for determining the accounting result, and in this Law for the application of any type of adjustments to it, in the terms established in section 3 of article 10 of this Law, They will refer to the tax group.

These are rules for homogenizing the tax base, taking into account the requirements or qualifications referred to the tax group.

The reporting entity will record in these codes [01230] and [01231], the amounts corresponding to the corrections to the accounting result when taking into account the accounting requirements referring to the tax group.