Change in accounting criteria
Article 11.3.2 of the LIS establishes that charges or credits to reserve items, recorded as a result of changes in accounting criteria, will be integrated into the tax base of the tax period in which they are made.
Filling in form 200
In accordance with the above, in boxes [00355] and [00356] "Change in accounting criteria (art. 11.3.2 LIS)" on page 12 of form 200, the amount of these charges or credits must be recorded, as a consequence of their integration into the tax base of the tax period in which they are made.
However, when completing these boxes, it must be taken into account that ## the aforementioned charges and credits to reserves that are related to income or expenses, respectively, accrued and recorded in accordance with the accounting criteria existing in previous tax periods will not be integrated into the tax base, provided that they have been integrated into the tax base of said periods, nor will those expenses and income recorded again on the occasion of their accrual, in accordance with the change in accounting criteria.