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)"

In this table, the taxpayer must compulsorily break down each of the corrections to the result of the profit and loss account that he includes in the Corporate Tax return (pages 12 and 13 of form 200). The total amount of these corrections is included in the boxes [00417] and [00418] «Total corrections to the result of the profit and loss account (excluding corrections for ES and by IC)», which are fundamentally grouped according to whether they are permanent or temporary (and these according to whether they originate in the current year or in previous years), depending on whether they cannot be cancelled in future years with corrections of the opposite sign (permanent) or whether they must be cancelled in future years with the respective corrections of the opposite sign (temporary). The amount corresponding to the items relating to the balances (of increases and decreases) pending at the end of the year and their corresponding totals will also be completed, which will allow this tax information to be provided to the taxpayer in future years in the column "Pending balance at the beginning of the year" using "Tax data" to facilitate the completion of the declaration.

The breakdown table on page 20 bis of Form 200 will be completed simultaneously as the amounts of the corrections on pages 12 and 13 of said Form are entered. This information, once completed, will be grouped in the detailed table contained on pages 26 bis to 26 septies of form 200.