Temporary lien of financial credit entities and establishments

Regulation: Article 2.6 Law 38/2022

The expense for the taxation of credit institutions and credit financial 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 tax base of the Corporate 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 of credit institutions and financial establishments of credit (art. 2 Law 38/2022)» on page 12 of model 200.