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Practical Handbook for Companies 2021

Decreases (negative adjustments)

The adjustments resulting from the difference in valuation criteria corresponding to one or the other type of results, which imply a decrease in the result entered in the boxes [C6] and [E6], shall be entered in the boxes [C8] and [E8].

In particular, in application of the provisions of article 36 of Law 20/1990, unions, federations and confederations of cooperatives must include in boxes [C8] and [E8] as negative adjustments, the corrections derived from the application of the exemption from corporation tax under the terms established in Chapter XIV of Title VII of the LIS which regulates the regime for partially exempt entities.