Decreases (negative adjustments)

They will be recorded in the boxes [02841] and [02842] the adjustments derived from the difference in assessment criteria corresponding to one and another type of results, which imply a decrease in profit recorded in the boxes [02837] and [02838], respectively.

In particular, in application of the provisions of article 36 of Law 20/1990 , unions, federations and confederations of cooperatives must include in boxes [02841] and [02842] as negative adjustments , the corrections derived from the application of the exemption in the Corporate Tax in the terms established in Chapter XIV of Title VII of the LIS that regulates the regime of partially exempt entities.