Profit and loss account result before Corporate Tax and Complementary Tax (box 00501)

The corrections for Corporate Tax (boxes [00301] and [00302]) and for Complementary Tax (box [00004]) must be applied to the result of the profit and loss account (box [00500]). The amount obtained in this operation will be recorded in the box [00501] "Result of the profit and loss account before corporate tax and complementary tax":

[00501] = [00500] + [00301] - [00302] + [00004]

We distinguish between the following corrections:

1. Corporation Tax adjustments
2. Corrections for the Complementary Tax
3. Adjustments to the accounting result when considering group-related accounting requirements or qualifications