Details of adjustments to the net gains and losses account (excluding adjustment for Corporation Tax)
- Completion of the table “Details of corrections to the profit and loss account result (excluding the correction for Corporate Tax) (pages 20 bis and 26 bis a sexies of form 200)”
- Temporary attribution
- Repayments
- Impairment losses on assets
- Supplies and other expenses
- Non deductible expenses
- Rules of assessment
- Exemptions
- Reduction of income from certain intangible assets
- Charity and social work of savings banks and bank foundations
- Adjustments arising from the application of double taxation relief
- Adjustments arising from the application of special tax systems
- Acquisition of holdings in non-resident entities
- Reinvestment of excess profits
- Entities under the income apportionment system incorporated abroad with presence on Spanish territory
- Specific corrections for entities subject to foral regulations
- Eliminations pending inclusion by companies leaving a group
- Other corrections to the result of the net gains and losses account
- Total corrections to the results of the net gains and losses account (excluding the correction by IS)