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Practical Manual of Companies 2022.

Adjustments to the accounting result when considering group-related accounting requirements or qualifications

Article 62.1 a) of the LIS establishes that the tax base of the tax group will be determined by adding, among other concepts, the individual tax bases corresponding to each and every one of the entities that make up the tax group, taking into account the specialties contained in article 63 of this Law. However, the requirements or qualifications established both in the accounting regulations for determining the accounting result, and in the LIS for the application of any type of adjustments to it, in the terms established in article 10.3 of the LIS, will refer to the tax group.

These are rules for homogenizing the tax base, taking into account the requirements or qualifications referred to the tax group.

In application of the above, the reporting entity will enter in boxes [01230] and [01231] «Corrections to the accounting result when considering the accounting requirements or qualifications referred to the tax group (art. 62.1 a) LIS) (ie, operations with own shares at the tax group level, hedging, etc.)» on page 12 of model 200, the amounts corresponding to the corrections to the accounting result that arise when taking into account the accounting requirements referred to to the tax group.

Keep in mind:

These boxes must only be completed by the entities that mark the boxes [00009] and [00010] on page 1 of form 200, corresponding to the dominant and dependent entities of a tax group, respectively. .