Summary table: Determination of net performance (Income - Expenses)

(+) Operating income

(+) Financial income derived from the postponement or fractionation of operations carried out in the development of the activity.

(+) Operating income

(+) Income from current subsidies

(+) Allocations of income from capital grants

(+) Self-consumption of goods and services

(+) VAT accrued (for example, equivalence surcharge and agriculture, livestock and fishing surcharge)

(+) Other income

(+) Transmission of assets that have enjoyed freedom of amortization: excess deducted amortization with respect to deductible amortization.

(+) Variation in stocks (only if there is an increase in stocks at the end of the year)

(+) Operating income

(+) Financial income derived from the postponement or fractionation of operations carried out in the development of the activity.

(+) Operating income

(+) Income from current subsidies

(+) Allocations of income from capital grants

(+) Self-consumption of goods and services

(+) VAT accrued (for example, equivalence surcharge and agriculture, livestock and fishing surcharge)

(+) Other income

(+) Transmission of assets that have enjoyed freedom of amortization: excess deducted amortization with respect to deductible amortization.

(+) Variation in stocks (only if there is an increase in stocks at the end of the year)

(-) Purchase of merchandise

(-) Variation in merchandise stock (only if there is a decrease in stock at the end of the year)

(-) Other operating consumption

(-) Wages and salaries

(-) Social Security paid by the company

(-) Social Security or contributions to alternative mutual societies of the owner of the activity

(-) Compensation

(-) Per diems and travel allowances for salaried personnel

(-) Contributions to social security systems established in favor of workers

(-) Other personnel expenses

(-) Maintenance expenses of the owner in the development of his activity

(-) Leases and fees

(-) Reparations and conservation

(-) Supply (electricity, water, gas, telephone and Internet)

(-) Other supplies

(-) Services of independent professionals

(-) Insurance premiums

(-) Other external services

(-) Financial expenses

(-) Input VAT (for example, equivalence surcharge and agriculture, livestock and fishing surcharge)

(-) Other tax deductible taxes

(-) Provisions for the year for amortization of property, plant and equipment

(-) Provisions for the year for amortization of intangible assets

(-) Losses due to insolvency of debtors

(-) Tax incentives for patronage: collaboration agreements in activities of general interest

(-) Tax incentives for patronage: expenses on activities of general interest

(-) Other tax deductible expenses (except provisions)

(-) Purchase of merchandise

(-) Variation in merchandise stock (only if there is a decrease in stock at the end of the year)

(-) Other operating consumption

(-) Wages and salaries

(-) Social Security paid by the company

(-) Social Security or contributions to alternative mutual societies of the owner of the activity

(-) Compensation

(-) Per diems and travel allowances for salaried personnel

(-) Contributions to social security systems established in favor of workers

(-) Other personnel expenses

(-) Maintenance expenses of the owner in the development of his activity

(-) Leases and fees

(-) Reparations and conservation

(-) Supply (electricity, water, gas, telephone and Internet)

(-) Other supplies

(-) Services of independent professionals

(-) Insurance premiums

(-) Other external services

(-) Financial expenses

(-) Input VAT (for example, equivalence surcharge and agriculture, livestock and fishing surcharge)

(-) Other tax deductible taxes

(-) Provisions for the year for amortization of property, plant and equipment

(-) Provisions for the year for amortization of intangible assets

(-) Losses due to insolvency of debtors

(-) Tax incentives for patronage: collaboration agreements in activities of general interest

(-) Tax incentives for patronage: expenses on activities of general interest

(-) Other tax deductible expenses (except provisions)

(-) Set of deductible provisions and expenses that are difficult to justify (5% limit on the positive difference between income and previous expenses with a maximum of 2,000 euros)