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Practical Manual of Companies 2021.

Specific corrections for entities subject to foral regulations

In the boxes [00411] and [00412] "Specific corrections of entities subject to regional regulations" on page 13 of form 200, the increases and decreases that will be recorded, respectively are not included in any other box for corrections ##2##to the result of the profit and loss account and which must be made on said result for the determination of the tax base by application of the regulations foral corresponding, 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 May 23 and in the Economic Agreement between the State and the Foral Community of Navarra, approved by Law 28/1990, of December 26.