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Accounting-Fiscal Reconciliation
Determination of profit or loss according to the accounting-fiscal effects of the items
- Accounting - Tax Reconciliation
Accounting - Tax Reconciliation
The reconciliation process between accounting and taxes begins with the result of an entity's books, which must be subtracted or added as necessary to arrive at a final amount of taxes.
It is the main tool used by accountants to verify that the tax result determined for their annual return is correct, although it is not provided for in any provision. This includes the electronic formats of the declarations of legal entities.
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De acuerdo con la NIF C-9 Provisiones, Contingencias Y Compromisos: Las provisiones se distinguen del resto de los pasivos por la existencia de incertidumbre acerca del momento o de la cuantía de los desembolsos futuros necesarios para proceder a su liquidación.
Abril de 2024 es el mes en el que se debe presentar la declaración anual de las personas físicas, correspondiente al ejercicio 2023.