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Practical Manual for Companies 2024.

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

  1. Completion of the table "Details of corrections to the profit and loss account result (excluding corrections for corporate income tax and corporate income tax) (pages 20a and 26a to septies of form 200)"
  2. Temporary attribution
  3. Repayments
  4. Impairment losses on assets
  5. Supplies and other expenses
  6. Non deductible expenses
  7. Rules of assessment
  8. Exemptions
  9. Reduction of income from certain intangible assets
  10. Charity and social work of savings banks and bank foundations
  11. Adjustments arising from the application of double taxation relief
  12. Adjustments arising from the application of special tax systems
  13. Acquisition of holdings in non-resident entities
  14. Reinvestment of excess profits
  15. Entities under the income apportionment system incorporated abroad with presence on Spanish territory
  16. Specific corrections for entities subject to foral regulations
  17. Eliminations pending inclusion by companies leaving a group
  18. Other corrections to the result of the net gains and losses account
  19. Total corrections to the profit and loss account result (excluding corrections for IS and IC)