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Practical Manual of Companies 2021.

Adjustments to the net gains and losses account (excluding the adjustment for Corporation Tax)

On the result of the profit and loss account before Corporate Tax (box [00501]), the corrections must be applied ##3####2##that are detailed in boxes [00355] to [00414] on pages 12 and 13 of model 200 .

Before proceeding to explain the content of the different boxes that make up this section, it is necessary to point out that the incorporation of the different corrections to the result of the profit and loss account, contained in the declaration model, has been carried out in the most systematic as possible, in accordance with the regulatory precepts that regulate the different non-accounting adjustments and whose review is accompanied in each case.


Any correction to the result of the profit and loss account that does not have a specific box for the inclusion of the corresponding amount, will be included in boxes [00413] (increases) and [00414] (decreases) «Other corrections to the accounting result» .

Furthermore, it must be taken into account that the inclusion of the amounts of the different corrections in their corresponding boxes must be done without a sign.