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Practical Manual of Companies 2022.

Decreases (negative adjustments)

The adjustments derived from the difference in assessment criteria ##2 corresponding to both types of results will be recorded in boxes [C8] and [E8] 1## , which imply a decrease in the result entered in boxes [C6] and [E6].

In particular, in application of the provisions of article 36 of Law 20/1990 , unions, federations and confederations of cooperatives must include in boxes [C8] and [E8] as negative adjustments , the corrections derived from the application of the exemption in the Corporate Tax in the terms established in Chapter XIV of Title VII of the LIS that regulates the regime of partially exempt entities.