The BOLBOL company has always been small, and fiscal year 2022 is no exception.

It has had a turnover of €540,000 and in 2021 €520,000. The result

accounting has been €125,000 in 2022.

In addition, we have the following information useful for the settlement of the tax

of societies.

1. The profit and loss account shows:

to. The corporate tax accounted for amounts to €30,000.

b. Customer and supplier service expenses of €6,000.

c. Christmas gifts for workers, according to the uses and customs of the company for an amount of €9,000

d. Surcharge for late VAT submission: €15,000

2. In fiscal year 2021, it has recorded the following impairment losses for insolvencies in its accounting:

to. For the debt of a company pending collection since 3/9/2022 €3,500

b. For the debt of a company in its group that is in a bankruptcy situation in the liquidation phase and pending collection since 8/1/2022 an amount of €2,200

c. On 12/31/2022, an impairment loss of €500 is made, which corresponds to 1% of the global amounts pending collection on that date, excluding those that have already been allocated and those that cannot be allocated.

3. On January 1, 2022, it acquires a mechanical bull through a financial lease contract for use in the warehouse. The value of the machine is €40,000 and its depreciation coefficient is 15%. The part of the fee corresponding to the recovery of the cost of the asset for the first year is €14,000 (the financial leasing contract meets all the conditions to benefit from the advantages established in the LIS).

4. You also purchase a new truck at a cost of €25,000, which goes into operation on January 1, 2021. For accounting purposes, the maximum depreciation coefficient of 20% applies. The purchase of this truck entails an average increase in the workforce by one person who will remain for the next 24 months.

5. He has received €2,631.58 in dividends from a company resident in Spanish territory in which he has held a 20% stake for 2 years.

6. In 2021, you have carried out R&D activities that have given rise to a deduction in the amount of €2,500. It also has a deduction for hiring disabled personnel of €4,000.

8. You have pending to apply negative tax bases corresponding to the years 2016 and 2017 in the amount of €90,000

9. Payments on account made during the year are €20,000

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