Skip to main content
Practical Handbook for Companies 2021

Specific corrections for entities subject to foral regulations

In the boxes [00411] and [00412] "Correcciones específicas de entidades sometidas a normativa foral" on page 13 of form 200, the increases and decreases that are not included in any other box of corrections to the result of the profit and loss account and that should be made on said result for the determination of the taxable base by application of the corresponding foral regulations, exclusively by the entities subject to said regulations in accordance with the provisions of the Economic Agreement of the Autonomous Community of the Basque Country, approved by Law 12/2002, of 23 May and in the Economic Agreement between the State and the Foral Community of Navarre, approved by Law 28/1990, of 26 December, shall be included respectively.