11.2.1 Determination of the tax base
The breakdown of the tax base will be carried out according to the scheme that appears on this screen.
Important:
When completing this screen, it must be taken into account that the Web Companies carries out the following controls:
If the result of operation C6+C7-C8-C9+E6+E7-E8-E9 is negative or zero, completion of fields C10, C11 and E11 is not allowed.
If, on the other hand, the result of this operation is positive, fields C10, C11 and E11 are allowed to be completed; In this case, it is also taken into account that the application of them, considered individually or as a whole, cannot mean that the sum of fields 553 and 554 is negative.
- 11.2.1.1 Computable income
- 11.2.1.2 Specific expenses
- 11.2.1.3 Imputed general expenses
- 11.2.1.4 Education and Promotion Fund Expenses
- 11.2.1.5 Capital increases and decreases
- 11.2.1.6 Result
- 11.2.1.7 Increases (positive adjustments)
- 11.2.1.8 Decreases (negative adjustments)
- 11.2.1.9 Minority due to mandatory allocation to the mandatory reserve fund (art. 16.5 Law 20/1990)
- 11.2.1.10 Reserve for investments in the Canary Islands (Law 19/1994)
- 11.2.1.11 Depletion factor
- 11.2.1.12 Tax base
- 11.2.1.13 Disaggregation of the tax base