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Practical Handbook for Companies 2021

Adjustments to the net gains and losses account (excluding the adjustment for corporation tax)

The corrections detailed in boxes [00355] to [00414] on pages 12 and 13 of form 200 should be applied to the result of the profit and loss account before corporate income tax (box [00501]), .

Before explaining the content of the different boxes that make up this section, it should be pointed out that the different adjustments to the profit and loss account result, contained in the declaration model, have been included as systematically as possible, in accordance with the regulatory precepts that regulate the different extra-accounting adjustments, a summary of which is included in each case.


Any adjustment to the profit and loss account result that does not have a specific box for the inclusion of the corresponding amount shall be included in the boxes [00413] (increases) and [00414] (decreases) "Other adjustments to the accounting result".

In addition, it should be noted that the inclusion of the amounts of the different corrections in their corresponding boxes should be made without a sign.