Other corrections to the result of the net gains and losses account

In boxes [00413] and [00414] "Other corrections to the result of the profit and loss account" you will include other increase and decrease corrections that need to be made on the amount in box [00501] of the result of the profit and loss account before Corporate Tax, for the determination of the taxable base, provided that they are not expressly provided for in any of the corrections included in the previous boxes of section " Details of corrections to the result of the profit and loss account (excluding the correction for IS ) ".

Among the circumstances that will give rise to the completion of these boxes, the following may be cited as an example and without being exhaustive:

• Corrections caused by the application of the provisions of the Third Additional Provision of the LIS , which establishes the non-integration into the tax base of positive income that has been revealed in the tax period as a result of:

  1. The perception of the following aids from the common agricultural policy :

     1. Definitive abandonment of vineyard cultivation.
     2. Bonus for uprooting apple orchards.
     3. Bonus for uprooting banana trees.
     4. Permanent abandonment of milk production.
     5. Definitive abandonment of the cultivation of pears, peaches and nectarines.
     6. Starting of pear, peach and nectarine plantations.
     7. Definitive abandonment of the cultivation of sugar beet and sugar cane.

  2. The perception of the following aid from the Community fisheries policy : for the definitive cessation of a vessel's fishing activity and its transfer for the establishment of joint ventures in third countries, as well as for the definitive abandonment of fishing activity.

  3. The perception of public aid that aims to repair the destruction , due to fire, flooding, subsidence, volcanic eruption or other natural causes of heritage elements affected by the exercise of economic activities.

  4. The perception of the aid for the abandonment of road transport activity paid by the Ministry of Public Works to transporters who meet the requirements established in the regulations governing the granting of said aid.

  5. The perception of public compensation due to the mandatory slaughter of the livestock , within the framework of actions aimed at the eradication of epidemics or diseases.

• Corrections motivated by the application of the Seventh Additional Provision of the LIS , regarding the non-integration into the taxable base of the Corporate Tax of the increases and decreases in assets that are revealed as a consequence of the assignment of the professional team to a newly created sports corporation.

• Corrections that may arise from the application of the assumptions contemplated in the and sixth transitional provisions of consolidated text of the Law on the Regulation of Pension Plans and Funds, approved by Royal Legislative Decree , of December .