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Form 200. Corporate Income Tax Declaration 2018

9.2 Breakdown of the table “Details of the corrections to the result of the profit and loss account (excluding the correction for Corporate Tax)” (page. 19)

In this table, the taxpayer can voluntarily fill out the different items breaking down the total amount related to the corrections for the year and which is included in the keys [00417] and [00418] «Total corrections to the result of the profit and loss account. (excluding correction for IS )».

These breakdown items refer to the concepts (for amortization, for impairment, for pensions, for goodwill and the rest) appropriate to the informative purpose of the case and which are fundamentally grouped according to whether they are permanent or temporary (and these according to that have their origin in the fiscal year or in previous fiscal years), depending on whether they are not cancelable in future fiscal years with corrections of the opposite sign (permanent) or that they must be canceled in future fiscal years with the respective corrections of the opposite sign (temporary).

This table must also include the amount corresponding to the items relating to the balances (increases and decreases) pending at the end of the year and their corresponding totals.