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Practical Manual of Companies 2022.

General system (pages 3 to 11)

In the Corporate Tax declaration model 200, a mixed system has been implemented that integrates the normal (N), abbreviated (A) and SMEs (P) models of annual accounts used for its presentation in the Commercial Registry, taking into account, furthermore, that although in general there is correspondence, some items of the annual accounts model for presentation in the Commercial Registry appear broken down or disaggregated in the aforementioned pages of model 200 of the Tax Return Societies.

On pages 3, 4, 5 and 6 of form 200, the balances of the items representing the assets, liabilities and net worth of the entity will be completed, as deduced from the taxpayer's accounting.

Thus, on the following pages, where the corresponding states mentioned are reflected, the initials N, A and/or P that accompany the literal of each item, indicate the respective models, normal, abbreviated and PYMES, of accounts for the purposes of the Commercial Registry that relates to the equivalences of model 200. And the account numbers involved in each item of the annual accounts included in model 200 may be, depending on the case, those of the General Accounting Plan approved by Royal Decree 1514/2007, of November 16, and/or those of the General Accounting Plan for Small and Medium Enterprises and the specific accounting criteria for microenterprises, approved by Royal Decree 1515/2007, of November 16, both modified by Royal Decree 602/2016, of December 2.

Any negative items in the accounting statements that are completed in the corresponding field must be preceded by a minus sign (-).

  1. Balance (pages 3 to 6)
  2. Net gains and loss account (pages 7 and 8)
  3. Statement of changes in net equity (pages 9 to 11)
  4. Implementation of results (page 20)