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Practical Handbook for Companies 2021

Change in accounting criteria

The article 11.3.2º of the LIS establishes that charges or credits to reserve items, recorded as a consequence of changes in accounting criteria, will be included in the tax base of the tax period in which they are made.

Filling in form 200

In accordance with the above, in the boxes [00355] and [00356] "Change in accounting criteria (art. 11.3.2º LIS)" on page 12 of form 200, the amount of these charges or credits must be included, as a consequence of their integration in the tax base of the tax period in which they are made.

However, when filling in these boxes, it should be noted that , charges and credits to reserves that relate to income or expenses, respectively, accrued and booked in accordance with the accounting criteria existing in previous tax periods will not be included in the tax base, provided that they had been included in the tax base of those periods, nor will those expenses and income that have been re-booked on accrual, in accordance with the change in accounting criteria.