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Form 200. Corporate Income Tax Declaration 2018

4.2 Detail of the corrections to the result of the profit and loss account (excluding the correction for Corporate Tax)

  1. 4.2.1 Keys 00355 and 00356 change of accounting criteria (Art. 11.3.2º LIS)
  2. 4.2.2 Codes 00357 and 00358 installment transactions (Art. 11.4 LIS)
  3. 4.2.3 Keys 00359 and 00360 reversal of the impairment of the value of assets (Art. 11.6 LIS)
  4. 4.2.4 Keys 00225 and 00226 negative income (Art. 11.9, and 11.10 LIS)
  5. 4.2.5 Keys 01514 and 00272 adjustments for income derived from operations with reduction or waiting (Art. 11.13 LIS)
  6. 4.2.6 Keys 00361 and 00362 other differences in temporary allocation of income and expenses (Art. 11 LIS)
  7. 4.2.7 Keys 00303 and 00304 differences between accounting and tax amortization (Arts. 12.1 LIS).
  8. 4.2.8 Key 00505 deduction of 30% of the amount of accounting amortization expenses (excluding small companies) (Art. 7 Law 16/2012)
  9. 4.2.9 Keys 01005 and 01006 amortization of intangible fixed assets (Art. 12.2 LIS) and amortization of DT 13ª.1 LIS
  10. 4.2.10 Keys 00305 and 00306 amortization of fixed assets allocated to research and development activities (Art. 12.3.b) LIS)
  11. 4.2.11 Keys 00307 and 00308 freedom of amortization of research and development expenses (Art. 12.3.c) LIS)
  12. 4.2.12 Keys 01003 and 01004 freedom of depreciation of new tangible fixed assets (Art. 12.3.e) LIS)
  13. 4.2.13 Keys 00309 and 00310 other assumptions of freedom of amortization (Art. 12.3 a) and d) LIS)
  14. 4.2.14 Keys 00514 and 00509 freedom of amortization with maintenance of employment (RDL 6/2010 and DT 13ª.2 LIS)
  15. 4.2.15 Keys 00516 and 00551 freedom of amortization without maintaining employment (RDL 13/2010 and DT 13ª.2)
  16. 4.2.16 Keys 00321 and 00322 impairment losses of Art. 13.1 LIS not affected by Art. 11.12 LIS or by DT 33ª.1 LIS
  17. 4.2.17 Keys 00415 and 00211 impairment losses of Art. 13.1 LIS and provisions and expenses (Arts. 14.1 and 14.2 LIS) referred to in Art. 11.12 LIS and DT 33ª.1 LIS
  18. 4.2.18 Keys 00331 and 00332 impairment losses on tangible fixed assets, real estate investments and intangible fixed assets, including goodwill (Art. 13.2 a) and DT 15 LIS)
  19. 4.2.19 Keys 00325 and 00326 adjustments for impairment losses on securities representing participation in capital or equity (Art. 13.2 b) LIS)
  20. 4.2.20 Keys 01518 and 00394 adjustments for impairment of securities representing equity interests or equity (DT 16ª.1 and 2 LIS)
  21. 4.2.21 Keys 00333 and 00334 adjustments for impairment losses on securities representing equity interests or equity (DT 16ª 3 LIS)
  22. 4.2.22 Keys 00327 and 00328 impairment loss on debt securities (Art. 13.2.c) and DT 15ª LIS)
  23. 4.2.23 Keys 00416 and 00543 application of the limit of Art. 11.12 LIS to the impairment losses of Art. 13.1 LIS and provisions and expenses (Art. 14.1) and 14.2) of the LIS)
  24. 4.2.24 Keys 00335 and 00336 expenses and provisions for pensions not affected by Art. 11.12 LIS (Arts. 14.1, 14.6 and 14.8 LIS)
  25. 4.2.25 Codes 00337 and 00338 other non-tax deductible provisions (Art. 14 LIS) not affected by Art. 11.12 LIS
  26. 4.2.26 Code 00368 public subsidies included in the results of the year, not integrable in the tax base (Art. 14.8 LIS)
  27. 4.2.27 Key 01002 non-deductible expenses because they are considered remuneration of own funds (Art. 15 a) LIS)
  28. 4.2.28 Code 01815 fines, sanctions and others (Art. 15 c) LIS)
  29. 4.2.29 Key 00343 gambling losses (Art. 15 d) LIS)
  30. 4.2.30 Code 00339 expenses for donations and gratuities (Art. 15 e) LIS)
  31. 4.2.31 Code 01816 expenses for actions contrary to the legal system (Art. 15 f) LIS)
  32. 4.2.32 Codes 00341 and 00342 expenses for operations carried out with tax havens (Art. 15 g) LIS)
  33. 4.2.33 Key 00508 financial expenses arising from debts with group entities (Art. 15 h) LIS)
  34. 4.2.34 Key 01817 expenses arising from the termination of the employment or commercial relationship (Art. 15 i) LIS)
  35. 4.2.35 Codes 01009 and 01010 expenses corresponding to operations carried out with related persons or entities (Art. 15 j) LIS)
  36. 4.2.36 Keys 01807 and 01811 impairment losses on securities representing equity interests or equity (Art. 15 k) LIS)
  37. 4.2.37 Keys 01808 and 01812 decrease in value caused by fair value criteria (Art. 15 l) LIS)
  38. 4.2.38 Codes 01813 and 01814 tax debt on documented legal acts (ITP and AJD) (Art. 15 m LIS)
  39. 4.2.39 Keys 00363 and 00364 adjustments for the limitation on deductibility in financial expenses (Art. 16 LIS)
  40. 4.2.40 Keys 00345 and 00346 accounting revaluations (Art. 17.1 LIS)
  41. 4.2.41 Codes 01818 and 01819 operations to increase capital or own funds by offsetting credits (Art. 17.2 LIS)
  42. 4.2.42 Code 00371 SICAV: Capital reductions and distribution of the issue premium (Art. 17.6 LIS)
  43. 4.2.43 Codes 00347 and 00348 lucrative and corporate transmissions: Application of market value (Art. 17.4 LIS)
  44. 4.2.44 Keys 01011 and 01012 related-party transactions: Application of market value (Art. 18 LIS)
  45. 4.2.45 Codes 01013 and 01014 changes of residence and other operations of article 19 LIS
  46. 4.2.46 Keys 01015 and 01016 effects of accounting valuation other than tax (Art. 20 LIS)
  47. 4.2.47 Code 00370 exemption on dividends or profit shares of resident entities (Arts. 21.1 LIS)
  48. 4.2.48 Key 02181 exemption on dividends or profit shares of resident entities (Arts. 21.1 LIS)
  49. 4.2.49 Keys 02182 and 02183 exemption on income obtained from the transfer of securities by resident entities (Arts. 21.3 LIS)
  50. 4.2.50 Keys 02184 and 02185 exemption on income obtained from the transfer of securities by non-resident entities (Arts. 21.3 LIS)
  51. 4.2.51 Keys 02186 and 02187 exemption on income obtained in the cases of Art. 21.3 LIS other than transfers of securities of entities, resident entities
  52. 4.2.52 Keys 02188 and 02189 exemption on income obtained in the cases of Art. 21.3 LIS other than transfers of securities of entities, non-resident entities
  53. 4.2.53 Codes 00256 and 00278 exemption from foreign income (Art. 22 LIS)
  54. 4.2.54 Keys 01822 and 00372 reduction of income from certain intangible assets (Art. 23 and DT 20ª LIS)
  55. 4.2.55 Codes 00373 and 00374 charitable-social work of savings banks and banking foundations (Art. 24 LIS)
  56. 4.2.56 Keys 00340 and 01589 foreign tax borne by the taxpayer, not deductible because it affects income with a deduction for double taxation (Art. 31.2 LIS)
  57. 4.2.57 Code 00351 foreign tax on profits from which dividends are paid that are subject to deduction for international double taxation (Art. 32.1 LIS)
  58. 4.2.58 Codes 00375 and 00376 economic interest grouping (Chapter II, Title VII LIS)
  59. 4.2.59 Keys 01320 and 01321 temporary union of companies, adjustments of Art. 45.1 LIS
  60. 4.2.60 Codes 00184 and 00544 temporary joint venture, adjustments for exempt income of UTE operating abroad (Art. 45.2 LIS)
  61. 4.2.61 Keys 01022 and 01023 temporary joint venture, adjustments for participating abroad in collaboration formulas similar to UTEs (Art. 45.2 LIS)
  62. 4.2.62 Keys 01018 and 01019 temporary joint venture, adjustments based on temporary imputation criteria (Art. 46.2 LIS)
  63. 4.2.63 Keys 01275 and 01276 negative tax bases generated within the tax group by the transferred entity and which have been offset (Art. 62.2 LIS)
  64. 4.2.64 Codes 00377 and 00378 venture capital companies and funds and regional industrial development companies (Chapter IV, Title VII LIS)
  65. 4.2.65 Keys 00379 and 00380 valuation of assets and rights. special regime for restructuring operations (Chapter VII, Title VII LIS)
  66. 4.2.66 Codes 00381 and 00382 mining and hydrocarbons: exhaustion factor (Arts. 91 and 95 LIS)
  67. 4.2.67 Codes 00383 and 00384 hydrocarbons: Amortization of intangible investments and research expenses (Art. 99 LIS)
  68. 4.2.68 Keys 00387 and 00388 international tax transparency
  69. 4.2.69 Codes 00311 and 00312 small companies: freedom of amortization (Arts. 102 LIS)
  70. 4.2.70 Codes 00313 and 00314 small companies: accelerated amortization (Art. 103 LIS)
  71. 4.2.71 Codes 00323 and 00324 small companies, losses due to impairment, credits, insolvencies (Art. 104 LIS)
  72. 4.2.72 Keys 00317 and 00318 financial leasing: special regime (Art. 106 LIS)
  73. 4.2.73 Codes 00385 and 00386 tax regime for entities holding foreign securities (Chapter XIII, Title VII LIS)
  74. 4.2.74 Codes 00389 and 00390 partially exempt entities regime (Chapter XIV, Title VII LIS)
  75. 4.2.75 Code 00396 communal forests (Chapter XV, Title VII LIS)
  76. 4.2.76 Codes 00397 and 00398 regime of shipping entities based on tonnage (Chapter XVI, Title VII LIS)
  77. 4.2.77 Keys 00250 and 00251 contributions and collaboration in favor of non-profit entities
  78. 4.2.78 Codes 00391 and 00392 tax regime for non-profit entities (Law 49/2002)
  79. 4.2.79 Code 00400 cooperatives: mandatory reserve fund (Law 20/1990)
  80. 4.2.80 Codes 00403 and 00404 reserve for investments in the Canary Islands (Law 19/1994)
  81. 4.2.81 Keys 00518 and 00519 exemption from transfer of real estate (DA 6ª LIS)
  82. 4.2.82 Code 01824 income from the transfer of fixed assets obtained by port authorities (DA 68ª Ley 6/2018)
  83. 4.2.83 Codes 00510 and 00512 installment transactions (DT 1ª LIS)
  84. 4.2.84 Codes 00329 and 00330 acquisition of shares of non-resident entities (DT 14ª LIS)
  85. 4.2.85 Keys 00365 and 01026 reinvestment of extraordinary profits (DT 24ªLIS)
  86. 4.2.86 Keys 02129 and 02130 adjustments for the first application of Circular 4/2017 of the Bank of Spain, to Credit Institutions (DT 39 LIS)
  87. 4.2.87 Codes 00409 and 00410 entities under the income attribution regime established abroad with a presence in Spanish territory (Art. 38 TRLIRNR)
  88. 4.2.88 Keys 00411 and 00412 specific corrections of entities subject to regional regulations
  89. 4.2.89 Keys 01027 and 01028 pending eliminations to be incorporated from companies that no longer belong to a group
  90. 4.2.90 Keys 00413 and 00414 other corrections to the profit and loss account result
  91. 4.2.91 Keys 00417 and 00418 total corrections to the profit and loss account result (excluding IS correction)