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Practical Handbook for Companies 2025.

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