Decreases (negative adjustments)

The adjustments arising from the difference in valuation criteria corresponding to one type of result or other, which imply decrease in the result recorded in boxes [ ] and [E6] will be recorded in boxes [C8] and [E8].

In particular, in application of the provisions of article 36 of Law 20/1990 , unions, federations and confederations of cooperatives must include in boxes [C8] and [E8] as negative adjustments , the corrections derived from the application of the exemption in the Corporate Tax in the terms established in Chapter XIV of Title VII of the LIS that regulates the regime of partially exempt entities.