9.2 Breakdown of the table “Details of corrections to the profit and loss account result (excluding the correction for corporate tax)” (page 19 and pages 26 bis to 26 sexies)

In these tables, the taxpayer can voluntarily complete the different items breaking down the total amount related to the corrections for the year and which is included in the keys [00417] and [00418] «Total corrections to the result of the profit and loss account. (excluding correction for IS )».

These breakdown items are grouped according to whether they are permanent or temporary (and these according to whether they have their origin in the year or in previous years), depending on whether they are not cancelable in future years with corrections of the opposite sign (permanent) or whether they must be cancelled. in future years with the respective corrections of opposite sign (temporary).

This table will also include the amount corresponding to the items relating to the balances (increases and decreases) pending at the end of the year and their corresponding totals.

You can complete these tables as the tax correction amounts are entered by marking the “check”. If you do not mark the “check”, only manual completion of the detail table on page 19 will be allowed.