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Practical Handbook for Companies 2021

Completion of the table "Details of adjustments to the net gains and losses account (excluding adjustment for corporation tax) (pages 19 and 26 bis to sexies of form 200)"

In this table, the taxpayer must break down each of the corrections to the result of the profit and loss account included in the corporate income tax return (pages 12 and 13 of form 200).The total amount of these adjustments is shown in boxes [00417] and [00418] "Total adjustments to the profit and loss account (excluding adjustment for IS)", which are basically grouped according to whether they are permanent or temporary (and the latter according to whether they originate in the year or in previous years), depending on whether they cannot be cancelled in future years with adjustments of the opposite sign (permanent) or whether they must be cancelled in future years with the respective adjustments of the opposite sign (temporary).The amount corresponding to the items relating to the balances (of increases and decreases) outstanding at the end of the year and their corresponding totals shall also be completed, which will allow this tax information to be provided to the taxpayer in future years in the column "Balance outstanding at the beginning of the year" via "Tax data" in order to facilitate the completion of the return.

The breakdown table on page 19 of Form 200 shall be completed at the same time as the amounts of the corrections on pages 12 and 13 of Form 200 are entered.This information, once completed, shall be grouped in the detailed table on pages 26a to 26e of Form 200.