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Form 200. Corporate Income Tax Declaration 2019

4.2 Detail of the corrections to the result of the profit and loss account (excluding the correction for Corporate Tax

When completing these corrections, a breakdown table of voluntary completion will be shown detailing whether they are permanent corrections, temporary corrections originating in the fiscal year or temporary corrections originating in previous fiscal years, also recording the outstanding balance at the end of the fiscal year for temporary differences. . These data will be grouped on pages 26 bis to 26 e, moving the totals to page 19 of model 200.

  1. 4.2.1 Codes 00355 and 00356 change in accounting criteria (Article 11.3.2º LIS)
  2. 4.2.2 Codes 00357 and 00358 installment operations (Article 11.4 LIS)
  3. 4.2.3 Codes 00359 and 00360 reversal of the impairment of the value of assets (Article 11.6 LIS)
  4. 4.2.4 Codes 00225 and 00226 negative income (Articles 11.9, and 11.10 LIS)
  5. 4.2.5 Codes 01514 and 00272 adjustments for income derived from operations with write-off or hold (Article 11.13 LIS)
  6. 4.2.6 Codes 00361 and 00362 other differences in temporary allocation of income and expenses (Article 11 LIS)
  7. 4.2.7 Codes 00303 and 00304 differences between accounting and tax amortization (Article 12.1 LIS).
  8. 4.2.8 Code 00505 30% deduction amount for accounting amortization expenses (excluding small companies) (Article 7 Law 16/2012)
  9. 4.2.9 Codes 01005 and 01006 amortization of intangible assets and goodwill (Article 12.2 LIS) and amortization of DT 13ª.1 LIS
  10. 4.2.10 Codes 00305 and 00306 amortization of fixed assets assigned to research and development activities (Article 12.3.b) LIS)
  11. 4.2.11 Codes 00307 and 00308 freedom of amortization of research and development expenses (Article 12.3.c) LIS)
  12. 4.2.12 Codes 01003 and 01004 freedom of depreciation of new fixed assets (Article 12.3.e) LIS)
  13. 4.2.13 Codes 00309 and 00310 other assumptions of freedom of amortization (Article 12.3 a) and d) LIS)
  14. 4.2.14 Codes 00514 and 00509 freedom of amortization with maintenance of employment (RDL 6/2010 and DT 13ª.2 LIS)
  15. 4.2.15 Codes 00516 and 00551 freedom of amortization without maintaining employment (RDL 13/2010 and DT 13ª.2)
  16. 4.2.16 Codes 00321 and 00322 losses due to deterioration of article 13.1 LIS not affected by article 11.12 LIS or by DT 33ª.1 LIS
  17. 4.2.17 Codes 00415 and 00211 losses due to impairment of article 13.1 LIS and provisions and expenses (Articles 14.1 and 14.2 LIS) referred to in article 11.12 LIS and DT 33ª.1 LIS
  18. 4.2.18 Codes 00331 and 00332 losses due to impairment of tangible assets, real estate investments and intangible assets, including goodwill (Article 13.2 a) and DT 15 LIS)
  19. 4.2.19 Codes 00325 and 00326 adjustments for losses due to impairment of values representing participation in the capital or own funds (Article 13.2 b) LIS)
  20. 4.2.20 Codes 01518 and 00394 adjustments for impairment of securities representing shares in capital or own funds (DT 16ª.1 and 2 LIS)
  21. 4.2.21 Codes 00333 and 00334 adjustments for losses due to impairment of securities representing shares in capital or own funds (DT 16ª 3 LIS)
  22. 4.2.22 Codes 00327 and 00328 loss due to impairment of debt securities (Article 13.2.c) and DT 15ª LIS)
  23. 4.2.23 Codes 00416 and 00543 application of the limit of article 11.12 LIS to impairment losses of article 13.1 LIS and provisions and expenses (Article 14.1) and 14.2) of the LIS)
  24. 4.2.24 Codes 00335 and 00336 pension expenses and provisions not affected by article 11.12 LIS (Article 14.1, 14.6 and 14.8 LIS)
  25. 4.2.25 Codes 00337 and 00338 other non-tax deductible provisions (Article 14 LIS) not affected by article 11.12 LIS
  26. 4.2.26 Code 00368 public subsidies included in the results of the year, not integrable in the tax base (Article 14.8 LIS)
  27. 4.2.27 Code 01002 non-deductible expenses because they are considered remuneration of own funds (Article 15 a) LIS)
  28. 4.2.28 Code 01815 fines, sanctions and others (Article 15 c) LIS)
  29. 4.2.29 Code 00343 game losses (Article 15 d) LIS)
  30. 4.2.30 Code 00339 expenses for donations and liberalities (Article 15 e) LIS)
  31. 4.2.31 Code 01816 expenses of actions contrary to the legal system (Article 15 f) LIS)
  32. 4.2.32 Codes 00341 and 00342 expenses for operations carried out with tax havens (Article 15 g) LIS)
  33. 4.2.33 Code 00508 financial expenses derived from debts with group entities (Article 15 h) LIS)
  34. 4.2.34 Code 01817 expenses derived from the termination of the employment or commercial relationship (Article 15 i) LIS)
  35. 4.2.35 Codes 01009 and 01010 expenses corresponding to operations carried out with related persons or entities (Article 15 j) LIS)
  36. 4.2.36 Codes 01807 and 01811 losses due to impairment of securities representing shares in the capital or own funds (Article 15 k) LIS)
  37. 4.2.37 Codes 01808 and 01812 decrease in value caused by fair value criteria (Article 15 l) LIS)
  38. 4.2.38 Codes 01813 and 01814 tax debt from documented legal acts (ITP and AJD) (Article 15 m) LIS)
  39. 4.2.39 Codes 00363 and 00364 adjustments for the limitation on the deductibility of financial expenses (Article 16 LIS)
  40. 4.2.40 Codes 00345 and 00346 accounting revaluations (Article 17.1 LIS)
  41. 4.2.41 Codes 01818 and 01819 operations to increase capital or own funds to offset credits (Article 17.2 LIS)
  42. 4.2.42 Code 00371 SICAV: capital reductions and distribution of the share premium (Article 17.6 LIS)
  43. 4.2.43 Codes 00347 and 00348 lucrative and corporate transfers: application of market value (Article 17.4 LIS)
  44. 4.2.44 Keys 01011 and 01012 linked operations: application of market value (Article 18 LIS)
  45. 4.2.45 Codes 01013 and 01014 changes of residence and other operations of article 19 LIS
  46. 4.2.46 Codes 01015 and 01016 effects of accounting valuation other than tax valuation (Article 20 LIS)
  47. 4.2.47 Code 00370 exemption on dividends or participation in profits of resident entities (Article 21.1 LIS)
  48. 4.2.48 Code 02181 exemption on dividends or participation in profits of resident entities (Article 21.1 LIS)
  49. 4.2.49 Codes 02182 and 02183 exemption on income obtained in the transfer of securities to resident entities (Article 21.3 LIS)
  50. 4.2.50 Codes 02184 and 02185 exemption on income obtained in the transfer of securities to non-resident entities (Article 21.3 LIS)
  51. 4.2.51 Codes 02186 and 02187 exemption on income obtained in the cases of article 21.3 LIS other than transfers of securities of entities, resident entities
  52. 4.2.52 Codes 02188 and 02189 exemption on income obtained in the cases of article 21.3 LIS other than transfers of securities of entities, non-resident entities
  53. 4.2.53 Codes 00256 and 00278 exemption from income abroad (Article 22 LIS)
  54. 4.2.54 Codes 01822 and 00372 reduction of income from certain intangible assets (Article 23 and DT 20ª LIS)
  55. 4.2.55 Codes 00373 and 00374 charitable-social work of savings banks and banking foundations (Article 24 LIS)
  56. 4.2.56 Codes 00340 and 01589 foreign tax borne by the taxpayer, not deductible because it affects income with deduction for double taxation (Article 31.2 LIS)
  57. 4.2.57 Code 00351 foreign tax on profits from which dividends subject to deduction for international double taxation are paid (Article 32.1 LIS)
  58. 4.2.58 Codes 00375 and 00376 economic interest group (Chapter II, Title VII LIS)
  59. 4.2.59 Codes 01320 and 01321 temporary joint venture (UTE), adjustments to article 45.1 LIS
  60. 4.2.60 Codes 00184 and 00544 temporary union of companies (UTE), adjustments for exempt income of UTE that operates abroad (Article 45.2 LIS)
  61. 4.2.61 Codes 01022 and 01023 temporary union of companies (UTE), adjustments for participating abroad in collaboration formulas analogous to UTE (Article 45.2 LIS)
  62. 4.2.62 Codes 01018 and 01019 temporary joint venture (UTE), adjustments for temporary imputation criteria (Article 46.2 LIS)
  63. 4.2.63 Codes 01275 and 01276 negative tax bases generated within the tax group by the transferred entity and that have been offset (Article 62.2 LIS)
  64. 4.2.64 Codes 00377 and 00378 venture capital companies and funds and regional industrial development companies (Chapter IV, Title VII LIS)
  65. 4.2.65 Codes 00379 and 00380 valuation of assets and rights. special regime restructuring operations (Chapter VII, Title VII LIS)
  66. 4.2.66 Codes 00381 and 00382 mining and hydrocarbons: exhaustion factor (Articles 91 and 95 LIS)
  67. 4.2.67 Codes 00383 and 00384 hydrocarbons: amortization of intangible investments and research expenses (Article 99 LIS)
  68. 4.2.68 Codes 00387 and 00388 international tax transparency
  69. 4.2.69 Codes 00311 and 00312 small companies: freedom of amortization (Article 102 LIS)
  70. 4.2.70 Codes 00313 and 00314 small companies: accelerated amortization (Article 103 LIS)
  71. 4.2.71 Codes 00323 and 00324 small companies losses due to impairment credits insolvencies (Article 104 LIS)
  72. 4.2.72 Codes 00317 and 00318 financial lease: special regime (Article 106 LIS)
  73. 4.2.73 Codes 00385 and 00386 tax regime entities holding foreign securities (Chapter XIII, Title VII LIS)
  74. 4.2.74 Codes 00389 and 00390 regime of partially exempt entities (Chapter XIV, Title VII LIS)
  75. 4.2.75 Code 00396 neighborhood forests in common hands (Chapter XV, Title VII LIS)
  76. 4.2.76 Codes 00397 and 00398 regime of shipping entities based on tonnage (Chapter XVI, Title VII LIS)
  77. 4.2.77 Codes 00250 and 00251 contributions and collaboration in favor of non-profit entities
  78. 4.2.78 Codes 00391 and 00392 tax regime non-profit entities (Law 49/2002)
  79. 4.2.79 Code 00400 cooperatives: mandatory reserve fund (Law 20/1990)
  80. 4.2.80 Codes 00403 and 00404 reserve for investments in the Canary Islands (Law 19/1994)
  81. 4.2.81 Codes 00518 and 00519 real estate transfer exemption (DA 6ª LIS)
  82. 4.2.82 Code 01824 income from the transfer of fixed assets obtained by port authorities (DA 68th Law 6/2018)
  83. 4.2.83 Codes 00510 and 00512 installment operations (DT 1st LIS)
  84. 4.2.84 Codes 00329 and 00330 acquisition of shares of non-resident entities (DT 14ª LIS)
  85. 4.2.85 Codes 00365 and 01026 reinvestment of extraordinary profits (DT 24ªLIS)
  86. 4.2.86 Codes 02129 and 02130 adjustments for the first application of Circular 4/2017 of the Bank of Spain, to Credit Institutions (DT 39 LIS)
  87. 4.2.87 Codes 00409 and 00410 entities under the income attribution regime incorporated abroad with presence in Spanish territory
  88. 4.2.88 Codes 00411 and 00412 specific corrections of entities subject to regional regulations
  89. 4.2.89 Codes 01027 and 01028 eliminations pending incorporation of companies that cease to belong to a group
  90. 4.2.90 Codes 00413 and 00414 other corrections to the result of the profit and loss account
  91. 4.2.91 Codes 00417 and 00418 total corrections to the result of the profit and loss account (excluding the correction for IS)