Temporary levy on financial institutions and credit institutions

Regulation: Article 2.6 Law 38/2022

The expense for the tax on credit institutions and financial credit establishments planned on a temporary basis during the years 2023 and 2024 and its advance payment will not be tax deductible for the purposes of determining the taxable base for Corporate Income Tax.

Filling in form 200

For these purposes, in the tax period in which this expense is recorded, a positive adjustment must be made to the accounting result in box [02971] "Temporary lien on credit institutions and financial credit establishments (art. 2 Law 38/2022)" on page 12 of form 200.