4.2.1 Keys 00355 and 00356 change of accounting criteria (Art. 11.3.2º LIS)

As provided for in article 11.3 2 of the LIS , charges or credits to reserve items, recorded as a result of changes in accounting criteria, will be recorded in key [00355] of increases, as a consequence of their integration into the tax base of the tax period in which they are made.

In relation to the provisions of this precept, the amount of these charges or credits must be recorded in the keys [00355] and [00356], as a consequence of their integration into the taxable base of the tax period in which they are made.

However, when completing these keys, it must be taken into account that the aforementioned charges and credits to reserves that are related to income or expenses, respectively, accrued and recorded in accordance with the accounting criteria existing in previous tax periods will not be included in the tax base, provided that they have been included in the tax base of said periods, nor will those expenses and income recorded again on the occasion of their accrual, in accordance with the change in accounting criteria.