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Practical Manual for Companies 2024.

Corrections to the profit and loss account result (excluding corrections for IS and IC)

On the result of the profit and loss account before the Corporate Tax and the Complementary Tax (box [00501]), the following must be applied: correctionswhich are detailed in the boxes [00093], [02971] and [00355] to [00414] from pages 12 and 13 of form 200.

Before proceeding to explain the content of the different boxes that make up this section, it is necessary to point out that the incorporation of the different corrections to the result of the profit and loss account, contained in the declaration model, has been carried out in the most systematic way possible, in accordance with the regulatory precepts that regulate the different extra-accounting adjustments and whose review is attached in each case.

Note:

Any correction to the profit and loss account result that does not have a specific box for the inclusion of the corresponding amount will be included in boxes [00413] ( increases) and [00414] (decreases) "Other corrections to the accounting result" on page 13 of form 200.

In addition, it should be noted that the inclusion of the amounts of the various corrections in their corresponding boxes must be done without a sign.