Adjustments to the accounting result when considering group-related accounting requirements or qualifications
Article 62.1 a) of the LIS establishes that the taxable income of the tax group shall be determined by adding together, among other items, the individual taxable income corresponding to each and every one of the entities making up the tax group, taking into account the special features contained in Article 63 of this Law.However, the requirements or qualifications established both in the accounting regulations for the determination of accounting profit and in this Law for the application of any type of adjustments to it, in the terms established in Article 10.3 of the LIS, shall refer to the tax group.
Se trata de reglas de homogeneización de la base imponible, atendiendo a los requisitos o calificaciones referidos al grupo fiscal.
In application of the above, the reporting entity shall enter in the boxes  and  "Corrections to the accounting result when considering the accounting requirements or qualifications referring to the tax group (art. 62.1 a) LIS) (i.e., transactions with own shares at tax group level, hedging, etc.)" on page 12 of form 200, the amounts corresponding to the corrections to the accounting result that arise when taking into account the accounting requirements referring to the tax group.
A tener en cuenta:
These boxes should only be completed by entities that tick boxes  and  on page 1 of Form 200, corresponding to the parent and subsidiary entities of a tax group, respectively.