{"id":35470,"date":"2022-07-11T09:24:00","date_gmt":"2022-07-11T09:24:00","guid":{"rendered":"https:\/\/www.pkf-attest.es\/noticias\/documentacion-a-presentar-junto-a-la-declaracion-en-el-impuesto-de-sociedades-2\/"},"modified":"2022-07-11T09:24:00","modified_gmt":"2022-07-11T09:24:00","slug":"documentacion-a-presentar-junto-a-la-declaracion-en-el-impuesto-de-sociedades-2","status":"publish","type":"noticias","link":"https:\/\/www.pkf-attest.es\/en\/noticias\/documentacion-a-presentar-junto-a-la-declaracion-en-el-impuesto-de-sociedades-2\/","title":{"rendered":"Documentation to be submitted together with the Income Tax Return"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>For companies subject to common regulations there are two specific annexes:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Form FJD. Form for additional information on adjustments and deductions. It must be completed when the amount recorded in adjustments Other Adjustments to the profit and loss account result (box 414) is greater than 50,000 euros and\/or when the amount of the following deductions generated in the fiscal year is equal to or greater than 50,000 euros:<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Deduction for reinvestment of extraordinary income for the year, article 42 of the LIS.<\/li>\n\n\n\n<li>Deduction for investments for environmental protection.<\/li>\n\n\n\n<li>Deduction of research and development and technological innovation expenses.<\/li>\n\n\n\n<li>Deduction for exporting companies.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\">\n<li>BSS Form. Form for Social Security rebates. In those cases in which, in addition to the deduction under article 35 TRLIS, the rebate on the Social Security contribution may have been applied.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Companies subject to the foral regulations of any of the three foral territories<\/strong>, together with the filing of Form 200, must attach the documentation accrediting the deductions generated.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"featured_media":6552,"template":"noticias-corporativa-single-post.php","categories":[],"tags":[211,217,212],"novedades_corporativa":[],"class_list":["post-35470","noticias","type-noticias","status-publish","has-post-thumbnail","tag-consulting","tag-legal-and-tax-advisory","tag-news","entry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.5 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Documentation to be submitted together with the Income Tax Return - PKF Attest<\/title>\n<meta name=\"description\" content=\"Companies subject to foral regulations of any of the three territories, together with the filing of Form 200, must attach the documentation accrediting the deductions generated.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pkf-attest.es\/en\/noticias\/documentacion-a-presentar-junto-a-la-declaracion-en-el-impuesto-de-sociedades-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Documentation to be submitted together with the Income Tax Return\" \/>\n<meta property=\"og:description\" content=\"Companies subject to foral regulations of any of the three territories, together with the filing of Form 200, must attach the documentation accrediting the deductions generated.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.pkf-attest.es\/en\/noticias\/documentacion-a-presentar-junto-a-la-declaracion-en-el-impuesto-de-sociedades-2\/\" \/>\n<meta property=\"og:site_name\" content=\"PKF Attest\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.pkf-attest.es\/wp-content\/uploads\/2022\/09\/plazos_Y_posibles_Sanciones_cuentas_anuales_y_legalizacion_libros_Contables.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"360\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.pkf-attest.es\\\/en\\\/noticias\\\/documentacion-a-presentar-junto-a-la-declaracion-en-el-impuesto-de-sociedades-2\\\/\",\"url\":\"https:\\\/\\\/www.pkf-attest.es\\\/en\\\/noticias\\\/documentacion-a-presentar-junto-a-la-declaracion-en-el-impuesto-de-sociedades-2\\\/\",\"name\":\"Documentation to be submitted together with the Income Tax Return - 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