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Methodology

Economic situation

According to the economic aspects of your statement, distinguishing four situations that may be concurrent:

  • Inactive. They correspond to those located in Income Sections 0
  • At a loss. Statements with negative Profit and Loss account result (item 500)
  • With a tax base less than or equal to 0.Considering what was declared in item 552 of the declaration
  • With positive tax base.Declarants with item 552 greater than 0