Completion of the table "Details of adjustments to the net gains and losses account (excluding adjustment for Corporation Tax) (pages 19 and 26 bis to sexies of form 200)”

In this table, the taxpayer must compulsorily break down each of the corrections to the result of the profit and loss account that he includes in the tax return (pages 12 and 13 of form 200). The total amount of these corrections is recorded in boxes [00417] and [00418] "Total corrections to the profit and loss account result (excluding correction for IS )" , which are essentially grouped according to whether they are permanent or temporary (and these according to whether they originate in the fiscal year or in previous fiscal years), depending on whether they cannot be cancelled in future fiscal years with corrections of the opposite sign (permanent) or whether they must be cancelled in future fiscal years with the respective corrections of the opposite sign (temporary). The amount corresponding to the items relating to the balances (increases and decreases) pending at the end of the year and their corresponding totals will also be completed, which will allow this tax information to be provided to the taxpayer in future years in the column Pending balance at the beginning of the year through Tax data to facilitate the completion of the declaration.

The breakdown table on page 19 of Form 200 will be completed simultaneously as the amounts for the corrections on pages 12 and 13 of said Form are entered. This information, once completed, will be grouped in the detail table contained on pages 26 bis to 26 sexies of form 200.