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 0501, outstanding amounts to be reduced from the years 2014 to 2017, and amounts remaining outstanding for future years shall be reflected.

It will also be reflected if there is a negative general net taxable income in 2018, pending compensation in the four future financial years.