4.2.1 Codes 00355 and 00356 change in accounting criteria (Article 11.3.2º LIS)

As provided for in article 11.3 2 of the LIS , charges or credits to reserve items, recorded as a result of changes in accounting criteria, They will be entered in the increase key [00355], as a consequence of their integration into the tax base of the tax period in which they are made.

In relation to the provisions of this precept, the amount of these charges or credits must be recorded in the codes [00355] and [00356] and, where applicable, in their corresponding breakdown boxes, as a consequence of their integration into the base. taxable amount of the tax period in which they are carried out.

However, when these keys are completed, it must be taken into account that the aforementioned charges and credits to reserves that are related to income or expenses, respectively, accrued and accounted for in accordance with the existing accounting criteria in the previous tax periods, provided that they had been integrated into the tax base of said periods, nor those expenses and income recorded again on the occasion of their accrual, in accordance with the change in accounting criteria.