11.2.1 Determination of the tax base
The tax base will be broken down according to the scheme that appears on this screen.
Important:
When completing this screen, it must be taken into account that Sociedades Web carries out the following controls:
If the result of the operation C6+C7-C8-C9+E6+E7-E8-E9 is negative or zero, the completion of fields C10, C11 and E11 is not allowed.
If, on the other hand, the result of this operation is positive, the completion of fields C10, C11 and E11 is permitted; In this case, it is also taken into account that the application of these 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 Charged general expenses
- 11.2.1.4 Education and Promotion Fund Expenses
- 11.2.1.5 Increases and decreases in assets
- 11.2.1.6 Result
- 11.2.1.7 Increases (positive adjustments)
- 11.2.1.8 Decreases (negative adjustments)
- 11.2.1.9 Reduction by mandatory allocation to the mandatory reserve fund (Article 16.5 Law 20/1990)
- 11.2.1.10 Reserve for investments in the Canary Islands (Law 19/1994)
- 11.2.1.11 Exhaustion factor
- 11.2.1.12 Taxable base
- 11.2.1.13 Breakdown of the tax base