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Form 200. Corporate Income Tax Declaration 2018

4.2.90 Codes 00413 and 00414 other corrections to the result of the profit and loss account

These keys will include other reasons for increase (key [00413]) and decrease (key [00414]) that may be carried out on the amount of key [00501] of the result of the profit and loss account before Corporate Tax , for the determination of the tax base, provided that they are not expressly provided for in any of the corrections included in the previous keys of the section "Details of the corrections to the result of the profit and loss account (excluding the correction for IS )".

Among the circumstances that will give rise to the completion of these keys, the following can be cited as an example and without limitation:

  • Rules that recognize the tax benefit of free and accelerated amortization prior to January 1, 1996.

    Among them the following can be mentioned:

    • Royal Decree-Law 2/1985, of April 30, on Economic Policy Measures.

    • Laws 12/1988, of May 25, and 30/1990, of December 27, which regulate the tax benefits related to the various events to be held in 1992.

    • Law 20/1990, of December 19, on the Fiscal Regime of Cooperatives.

    • Law 15/1986, of April 25, whose article 20.2 makes it possible to grant the benefit of freedom of amortization to labor corporations, provided that the corresponding Ministerial Order granting tax benefits has been mediated.

    In this sense, the third transitional provision of Law 4/1997, of March 24, on Labor Companies, expressly maintains this benefit until the end of its term and in the terms in which it was authorized. In this sense, the third transitional provision of Law 4/1997, of March 24, on Labor Companies, expressly maintains this benefit until the end of its term and in the terms in which it was authorized.

    • Other Laws of a special nature: Law on the Promotion of Mining, Law on Research and Exploitation of Hydrocarbons, Law on the Management of the National Electrical System, etc.

    • Law 31/1992, of November 26, on Fiscal Incentives applicable to the implementation of the Cartuja 93 Project.

    • Royal Decree-Law 3/1993, of February 26, on urgent measures on budgetary, tax, financial and employment matters.

    • Royal Decree-Law 7/1994, of June 20, on freedom of amortization for investments that generate employment.

    • Royal Decree-Law 2/1995, of February 17, on freedom of amortization for investments that generate employment.

    In these cases, the code [00413] (increases) will record the amount of depreciation recorded in the tax period under declaration whose tax deductibility has already been applied in previous tax periods by virtue of the benefit of freedom of depreciation or another system. by which tax-deductible amortizations greater than those that would result from taking into account exclusively technical depreciation are authorized, provided that in those tax periods the corresponding decrease or negative adjustment to the accounting result has been made.

  • The income obtained by the cooperative societies as a consequence of the patrimonial attribution of assets and rights of the Agrarian Chambers that have taken place after January 1, 1994.

  • Corrections motivated by the application of the seventh Additional Provision of the LIS , relating to the non-integration into the tax base of the Corporate Tax of the increases and decreases in assets that are revealed as consequence of the affiliation of the professional team to a newly created sports corporation.

  • Corrections caused by the application of the provisions of the third Additional Provision of the Corporate Tax Law, which establishes the non-integration into the tax base of positive income that has been revealed in the tax period as a consequence of:

    1. The perception of the following aid from the community agricultural policy:

      1. Definitive abandonment of vineyard cultivation.

      2. Bonus for uprooting apple plantations.

      3. Bonus for uprooting banana trees.

      4. Permanent abandonment of milk production.

      5. Definitive abandonment of the cultivation of pears, peaches and nectarines.

      6. Start-up of pear, peach and nectarine plantations.

      7. Definitive abandonment of the cultivation of sugar beets and sugar cane.

    2. The perception of the following aid from the community fisheries policy: definitive abandonment of fishing activity.

    3. The perception of public aid that aims to repair the destruction, due to fire, flood or sinking, of heritage elements affected by the exercise of economic activities.

    4. The receipt of aid for abandoning road transport activity paid by the Ministry of Public Works to transporters who meet the requirements established in the regulations governing the granting of said aid.

    5. The perception of public compensation due to the mandatory slaughter of livestock, within the framework of actions aimed at the eradication of epidemics or diseases.

  • Corrections that may arise from the application of the assumptions contemplated in the fifth and sixth transitional provisions of the consolidated text of the Law on the Regulation of Pension Plans and Funds, approved by Royal Legislative Decree 1/2002, of December 29.

  • Corrections that may arise due to the restitution of assets and rights of patrimonial content and the pecuniary compensation provided for in Law 43/1998, of December 15, on restitution or compensation to political parties in application of the regulations on political responsibilities of the period 1936-1939.

Report :

The contributions that the partners make to replenish the company's net assets, due to the imbalance between the share capital and said assets in accordance with articles 163.1 and 260.1.4 of the Public Limited Companies Law, are not counted as income. Such contributions are not included in the accounting results and the Tax Law does not establish any correction in this regard.