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Practical Manual of Companies 2022.

Change in accounting criteria

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

Filling in form 200

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

However, when these boxes are completed, it must be taken into account that the aforementioned charges and credits to reserves that are related to income or expenses, respectively, accrued will not be included in the tax base. and accounted for in accordance with the accounting criteria existing in previous tax periods, provided that they had been integrated into the tax base of said periods, nor those expenses and income accounted for again on the occasion of their accrual, in accordance with the change in criteria. accountant.