13.2. Negative general taxable bases pending offset

In this section of Annex C3, the negative net tax bases pending to be offset in the following years shall appear

The items entered in box 0474, outstanding amounts to be reduced from the years 2013 to 2016, and amounts remaining outstanding for future years shall be reflected.

It will also be reflected if in this declaration of the 2017 fiscal year there is a negative general taxable base, pending compensation in the four future fiscal years.