The company, North S.L., has the following information in the Balance Sheet and Profit and Loss Account for 2016, before calculating its Corporate Tax:

Make in each of the following points the adjustment needed to obtain the tax base of the Corporate Tax, basing the response and establishing the amount that corresponds. You must also indicate if you are facing a temporary or permanent difference. In points 8 and 9 you should not propose any adjustment, in these two cases you should describe how they affect the liquidation of the Corporate Tax.

1. An administrative penalty of 600 has been imposed on the company.

2. The company has paid the posters for a sports conference for its employees. This serves to advertise their products and services and has cost 1,200. The company gave the customers who attended the event a batch of products worth 2,200. Extraordinarily, he has given his employees an assortment of products worth 400.

BALANCE SHEET ASSETS LIABILITIES 69.360,00 A) NON CURRENT ASSET A) NET EQUITY 105.130,00 4.860,00 1. Intangible asset 4.850,00 1. R+D 4.860,00 201 DEVELOPMENT A-1) Equity 1. Capital 1. Issued capital 100 SOCIAL CAPITAL 60.000,00 60.000,00 60.000,00 19.500,00 64.500,00 II. Tangible Fixed Assets 12.000,00 12.000,00 54.500,00 2. Technical facilities and others. 52.000,00 213 MACHINERY 8.000,00 216 FURNITURE 3.500,00 217 INFORMATION PROCESSING EQUIP. 25.000,00 218 TRANSPORT -24.000,00 281 CUMULATIVE DEPRECIATION 104.050,00 B) CURRENT ASSET 7.500,00 7.500,00 25.630,00 32.000,00 32.000,00 20.500,00 32.000,00 II. Stock 1. Commercial 20.500,00 32.000,00 III. Funds 1. Legal y statuary 112 LEGAL FUNDS 2. Other funds 113 VOLUNTEER FUND VII. Result of the fiscal year B) NON-CURRENT LIABILITY 11. Long-term debts 5. Other financial liabilities 171 LONG-TERM DEBTS C) CURRENT LIABILITY III. Short-term debts 5. Other financial liabilities 523 SUPPLIERS V. Creditors 1. Suppliers b) Short-term suppliers 400 SUPPLIERS 3. Different Creditors 410 Creditors 36.280,00 20.500,00 300 GOODS 16.250,00 III. Debtors 11.850,00 1. Clients (sales and services) 11.850,00 b) Clients (sales and services) short-term 14.300,00 430 CLIENTS 1.800,00 431 CLIENTS, COMMERCIAL PURPOSE -4.250,00 490 VALUE IMPAIRMENT 4.400,00 6. Other credits with Public Adminis 4.400,00 473 PUBLIC FINANCES, WITHOLDINGS 67.300,00 VII. Cash 6.100,00 6.100,00 6.100,00 30.180,00 11.200,00 11.200,00 11.200,00 18.980,00 18.980,00 67.300,00 1. Treasury 105.130,00 2.200,00 570 CASH FLOW, EUROS 65.100,00 572 BANKS AND CREDIT INSTITUTIONS 173.410,00 TOTAL ASSETS TOTAL NET EQUITY AND LIABILITIES 173.410,00 LOSS AND PROFIT ACCOUNT 1. Net revenue 700 SALES OF GOODS 705 PROVISION OF SERVICES 708 SALES RETURNS 4. Supplies 600 PURCHASE OF GOODS 610 CHANGE IN INVENTORY 6. Staff costs 640 WAGES AND SALARIES 642 SOCIAL SECURITY 649 OTHER SOCIAL EXPENSES 7. Other operating costs 626 BANK SERVICES 627 ADVERTISING AND PR 628 SUPPLIES 629 OTHER SERVICES 631 OTHER TAXES 694 IMPAIRMENT LOSSES 8. Depreciation 681 DEPRECIATION 12. Other outcomes 678 EXTRA COSTS A) ACTIVITY OUTCOME 13. Financial income b) Other financial income 769 OTHER FINANCIAL INCOME B) FINANCIAL OUTCOME C) INCOME BEFORE TAXES D) FISCAL YEAR OUTCOME 204.300,00 200.000,00 5.500,00 -1.200,00 -69.800,00 -72.450,00 2.650,00 -75.170,00 -56.800,00 -16.470,00 -1.900,00 -19.850,00 -700,00 -3.600,00 -3.800,00 -7.100,00 -400,00 -4.250,00 - 13.950,00 - 13.950,00 - 600,00 - 600,00 24.930,00 700,00 700,00 700,00 700,00 25.630,00 25.630,00