13,4. Negative general taxable bases pending compensation

In this section, the negative taxable bases pending compensation in subsequent years will appear.

Thus, the items entered in box 0501, the pending amounts from the years 2015 to 2018, those applied in the declaration and the amounts that would remain pending for future years will be reflected.

If in fiscal year 2019 there is a negative general taxable base that remains pending compensation in the four future fiscal years, it will also be reflected in this section.