4.2.1 Codes 00355 and 00356 change in accounting criteria (Art. 11.3.2º LIS)

As provided 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 the increases key [00355]. , as a consequence of their integration into the tax base of the tax period in which they are carried out.

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

However, when these keys are completed, it must be taken into account that the aforementioned charges and credits to reserves that are related to income or expenses, respectively, accrued and accounted for in accordance with the existing accounting criteria in the previous tax periods, provided that they had been integrated into the tax base of said periods, nor those expenses and income recorded again on the occasion of their accrual, in accordance with the change in accounting criteria.