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2021 Corporation Tax practical guide.

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 make a mandatory breakdown of each of the corrections to the profit or loss of the income statement included in the Corporation Tax return (pages 12 and 13 of form 200). The total amount of these corrections is included in the boxes [00417] and [00418] "Total corrections to the result of the account of losses and gains (excluding the correction due to IS), "which are basically grouped according to whether they are permanent or temporary (and these, depending on whether they originate in the financial year or previous years), depending on whether they are not cancellable in future financial years with corrections otherwise (permanent) or that must be cancelled in future years with the respective opposite sign corrections (temporary). The amount corresponding to the items relating to the balances (increases and decreases) pending at the end of the financial year and the corresponding totals, which will allow this tax information to be supplied to the taxpayer in future years in the column "Pending balance at the beginning of exercise "by means of" Tax details "to facilitate the completion of the tax return.

The breakdown table of page 19 of form 200 will be completed simultaneously as the corrections of pages 12 and 13 of this model are entered. This information, once completed, will be grouped in the detail table in pages 26 bis to 26 pieces of form 200.

  1. Positive permanent adjustments
  2. Negative permanent adjustments
  3. Temporary positive adjustments originating in the financial year
  4. Temporary negative adjustments originating in previous years
  5. Temporary negative adjustments originating in the financial year
  6. Temporary positive adjustments originating in previous financial years