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Methodology

Exploitation variables

Given the nature of this publication, the operating variables represented are those declared in corporate tax forms 200 and 220 as of the settlement. Those relating to balance sheets and profit and loss accounts can be obtained from statistics Non-consolidated annual accounts for corporate income tax, with the exception of tangible fixed assets shown in the tables of main variables.

 

The main items of Deductions from Chapter IV:

  • Deduction for job creation for workers with disabilities (CE)
  • Research and development (R&D) expenditures
  • Expenditures on technological innovation (IT)
  • Producer. Film Productions (PC)
  • Financier. Film Productions (FPC)
  • Producer. Live shows, performing arts and music (EV)
  • Financier. Live shows, performing arts and musicals (FEV)

These variables, together with the Business contributions to social security systems imputed to workers (CPS), are also shown by type of entity in the table of Consolidated Data Deductions Chapter IV.

 

The main ones deductions, bonuses:

  • Compensation of tax bases
  • Deductions for double taxation (domestic and international)
  • Deduction for investment in the Canary Islands
  • Deduction art.36 and 42 LIS
  • Deduction for donations to non-profit entities

 

Adjustments to the profit and loss account are detailed, and finally, the settlement statement shows the items for bonuses, deductions, and other allowances, as well as the withholdings applied to the net amount, details of the installment payments up to the difference amount, and credits.

 

It is important to highlight at this point the difference in the liquidation of consolidated groups compared to companies not belonging to groups, and therefore, a series of variables are shown that are exclusive to Form 220:

  • Sum of BI individual classified as positive and negative
  • 50% BI individual negatives of the period, not integrated DA 19 LIS
  • Total corrections to the sum of tax bases
  • Previous tax base of the group
  • Adjustments to the group's previous tax base: Increases (this variable is the sum of the increases in the variables “Impairment losses of art. 12.1 LIS and provisions and expenses (art. 14.1 and 12.2 LIS) referred to in art. 11.12 LIS and provisions of DT 33.1 LIS” and “Application of the limit of article 11.12 LIS”)
  • Adjustments to the group's previous tax base: Decreases (sum of the decreases in the variables described in the previous section and the “Allocations referred to in art. 11.12 LIS from periods prior to incorporation into the group”