Skip to main content
Practical Manual for Companies 2023.

Specific corrections for entities subject to foral regulations

In boxes [00411] and [00412] "Specific corrections for entities subject to regional regulations" on page 13 of form 200, the increases and decreases that are not included in any other correction box to the result of the profit and loss account and that must be made on said result for the determination of the taxable base by application of the corresponding regional regulations will be recorded respectively, exclusively by entities subject to said regulations in accordance with the provisions of the Economic Agreement of the Autonomous Community of the Basque Country, approved by Law 12/2002, of May 23, and in the Economic Agreement between the State and the Regional Community of Navarra, approved by Law 28/1990, of December 26.