130 / 148
A80847601
Guadiana Producciones, S.A.U.
01/01/2001
B85408128
La Sexta Editorial Musical, S.L.U.
01/10/2012
A79458535
Música Aparte S.A.U.
01/01/2001
A84615178
Publiseis Iniciativas Comerciales, S.A.U.
01/10/2012
B84196914
Uniprex Televisión, S.L.U.
01/01/2004
B84405422
Uniprex Valencia TV, S.L.U.
01/01/2005
A28782936
Uniprex, S.A.U.
01/01/2001
The filing of consolidated tax returns gives rise to reciprocal intra-Group balances, due to the
offset of the losses incurred by certain companies against the profit earned by other Group
companies. These balances are recognised under “Payable to Group Companies” and
“Receivable from Group Companies”, as appropriate.
Income tax is calculated on the basis of the accounting profit determined by application of
generally accepted accounting principles, which does not necessarily coincide with the taxable
profit.
The reconciliation of the accounting profit to the taxable profit for income tax purposes for
2014 is as follows:
Thousands of euros
Increase
Decrease
Total
Accounting profit after tax
45,233
Income tax
41,897
-
41,897
Permanent differences –
6,616
23,554
(16,938)
Penalties
79
-
79
Donations
237
-
237
Impairment of investments
5,195
-
5,195
Elimination of dividends
-
3,359
(3,359)
Incorporation of Impairment Participations
20,195
(20,195)
Elimination of intra-Group transactions
1,105
1,105
Deductible temporary differences:
12,358
13,951
(1,593)
Arising in the year:
Provision for contingencies and charges
7,251
-
7,251
Non-current accounts payable
1,000
-
1,000
Impairment losses
4,107
4,107
Arising in prior years
:
Provision for contingencies and charges
-
6,954
(6,954)
Non-current accounts payable
-
53
(53)
Impairment losses
6,944
(6,944)
Taxable temporary differences:
791
-
791
Arising in the year:
Impairment losses
791
-
791
Gross taxable profit
19,765
37,489
69,390
Offset of prior years' tax losses
(28,303)
Tax rate
30%
Gross tax payable
12,326
Accounts receivable from (payable to) Group companies
13,155
Tax credits used in 2013
(6,704)
2013 tax prepayments
(19,745)
Income tax payable (refundable)
(968)
The reconciliation of the accounting profit to the taxable profit for income tax purposes for
2013 is as follows:
Thousands of euros
Increase
Decrease
Total
Accounting profit after tax
34,468
Income tax
4,006
(4,006)
Permanent differences –
7,041
12,353
(5,312)
Penalties
1,143
-
1,143
Donations
809
-
809
Elimination of provisions
1,949
-
1,949
Elimination of dividends
-
12,353
(12,353)
Elimination of intra-Group transactions
3,140
-
3,140