Corrections for the Complementary Tax

Article 15.b) of the LIS establishes that it is not tax deductible the expense derived from the accounting of the Complementary Tax and that those derived from said accounting are not considered income.

Filling in form 200

For these purposes, in the tax period in which this expense for the non-tax deductible Complementary Tax is recorded, a positive adjustment must be made to the accounting result in the box [00004] "Corrections for Complementary Tax" on page 12 of Form 200.