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 mandatory break down each of the corrections to the result of the profit and loss account included in the tax return (pages 12 and 13 of model 200 ). The total amount of these corrections is recorded in boxes [00417] and [00418] «Total corrections to the result of the profit and loss account (excluding the correction for IS )» , which are fundamentally grouped according to whether they are permanent or temporary (and these according to whether they have their origin in the year or in previous years), depending on whether they are not cancelable in future years with corrections of the opposite sign. (permanent) or that must be canceled in future years with the respective corrections of 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 the Pending Balance column in future years. at the beginning of the year using Tax Data to facilitate completion of the declaration.

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