Block III. Adjustments to accounting results

The section ofAdjustments to Accounting ResultIt contains the increases and decreases to the accounting result that come from technical adjustments (differences in tax and commercial criteria or those derived from international agreements) and adjustments that operate by reducing the taxable base of the tax. In the case of consolidated tax groups, the data is obtained from those who declare their companies on Form 200. The information is available broken down by Autonomous Community, by sector and by type of entity (total, credit institutions, insurance companies, non-financial companies); For the first two groups, a distinction is also made between entities that do not belong to the group and entities that are part of the consolidated tax group.