Positive permanent adjustments
In the event that the taxpayer has to make a correction to the result of the Profit and Loss Account that entails a permanent positive correction to the accounting result, when completing the corresponding box on pages 12 and 13, it will be displayed simultaneously on the form Companies WEB the breakdown table "Detail of the corrections to the profit and loss account (excluding the correction for Corporate Tax)" on page 19 of form 200. This information, once completed, will be grouped in the detail table contained on pages 26 bis to 26 exies of model 200.
In this case, the box corresponding to " Increases in permanent corrections" in the part of the table on page 19 of the model 200 dedicated to «Exercise corrections». The column that includes the outstanding balances at the beginning and end of the year cannot be completed since this is a permanent extra-accounting adjustment, there is no outstanding balance since the adjustment cannot be reversal object in subsequent exercises.
Example:
Entity "A" whose tax period coincides with the calendar year, presented and entered form 202 corresponding to the first installment payment of the Corporate Tax for 2022 after the deadline (1 month later) Without prior request from the Tax Administration, the amount paid amounted to 10,000 euros. On June 10, 2022 , this entity received settlement of the surcharge for late declaration without prior requirement regulated in article 27 of the LGT , for amount of 200 euros (2 percent, 1 percent plus an additional 1 percent for a delay of one month), although it proceeded to pay on July 13, 2022 the amount of 150 euros for application of the 25 percent reduction contained in article 27.5 of the LGT, as indicated in the settlement of the surcharge itself, for having the right to it by paying the remaining amount of the surcharge within the period established in article 62.2 LGT (until July 20, 2022 ) and having already paid the debt derived from the self-assessment at the time of its presentation.
In this example, entity "A" has a non-deductible expense in the amount of 150 euros due to article 15 c) of the LIS which establishes that fines and criminal and administrative sanctions, surcharges for the executive period and the surcharge for late declaration without prior request will not be tax deductible. This is a permanent correction because this expense can at no time be deductible.
This entity must make in form 200 of the period 2022 , a positive adjustment to the accounting result in box [01815] «Fines, sanctions and others (article 15 c) LIS)» on page 12 of form 200 for the amount of 150 euros.
| Financial year | Accountingly | Fiscally | Tax correction | Form 200 |
|---|---|---|---|---|
| 2022 | - 150 | 0 | +150 | Box [01815] |
In the WEB Companies form, when box [01815] on page 12 of form 200 is to be completed, the table on page 19 of form 200 will be displayed. In this table, the box corresponding to "Increases in permanent corrections" of the part of the table dedicated to "Corrections of the exercise". The form will place the information completed in the box on page 19 in box [02771] on page 26 ter of form 200.
Detail of the corrections to the result of the profit and loss account (excluding the correction for IS ) (page 19 of model 200)
| Total | --- | --- | 150 | --- | --- | --- |
| Fiscal year 2022 tax corrections | Outstanding balance at beginning of year | Exercise corrections | Outstanding balance ending of fiscal year | |||
|---|---|---|---|---|---|---|
| Future increases | Future declines | Increases | Decreases | Future increases | Future declines | |
| Permanent fixes | --- | --- | 150 | --- | --- | --- |
| Temporary corrections with origin in the year |
--- | --- | --- | --- | --- | --- |
| Temporary corrections originating in previous years |
--- | --- | ||||
Detail table of the corrections to the result of the profit and loss account (excluding the correction by the IS) (page 26 bis to 26 e of model 200)
| Settings detail | Type | Outstanding balance at the beginning of the year | Exercise corrections | Outstanding balance at year-end | |||||
|---|---|---|---|---|---|---|---|---|---|
| Permanent | Temporary (origin during the year) | Temporary (origin in previous years) | |||||||
| Fines, sanctions and others (art. 15 c) LIS) | INCREASE | --- | [02771] 150 | --- | --- | --- | |||