4.2.88 Keys 00411 and 00412 specific corrections of entities subject to regional regulations

In the keys [00411] and [00412] will be recorded, respectively, the increases and decreases that cannot be included in any other key of corrections to the accounting result and that must be made on the accounting result for the determination of the tax base by application of the corresponding regional regulations, exclusively by the entities subject to said training in accordance with the provisions of the Economic Agreement of the Autonomous Community of the Basque Country, approved by Law 12/2002, of May 23 (modified by Law 28/2007, of October 25 and by Law 7/2014, of April 21), and in the Economic Agreement between the State and the Foral Community of Navarra, approved by Law 28/1990, of December 26 (and modified by Law 48/2007, of December 19 and by Law 14/2015, of December 24). June).