Caso práctico: LIQUIDACIÓN del Impuesto sobre Sociedades. Información en la memoria y cumplimentación de las páginas 19 y 26 bis a sexies del modelo 200 del IS (Cuadros de cumplimentación obligatoria en el modelo 200): Detalle de las correcciones al resultado de la cuenta de pérdidas y ganancias para la obtención de la base imponible.

The article presents a practical case of Corporation Tax settlement, focusing on the completion of pages 19 and 26 bis to sexies of the IS model 200. It details the corrections to the profit and loss account result to obtain the taxable base. Various accounting and tax operations that affect the tax calculation are mentioned, such as installment sales, depreciation, provisions, and subsidies. Adjustments related to temporary and permanent differences are also mentioned. The document provides detailed information on the adjustments made to the profit and loss account to calculate the taxable base of the corporation tax. Adjustments related to subsidies, deferred taxes, depreciation, impairment of customers, and provisions are highlighted. The article presents a series of accounting corrections and adjustments related to a company's fiscal year. Temporary and permanent differences that affect the accounting result and the taxable base of the corporation tax are also mentioned. The article provides information on the reconciliation of the net amount of income and expenses for the year with the taxable base of the profit tax. The settlement of the corporation tax is also mentioned, and information on other taxes is provided. The document details accounting adjustments related to outstanding balances at the beginning of the year and corrections made during the year. Additionally, it clarifies that certain tax effects are not taken into account when completing certain pages of the model 200, as they do not affect the accounting result for the determination of the taxable base of the tax. [Extracted from the article]