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Practical Manual for Companies 2020.

Credit and offsetting for converting deferred tax assets into credit payable to the Tax Agency (boxes 00150 and 00506)

  1. Payment for converting deferred tax assets into credit payable to the Tax Agency
  2. Compensation for converting deferred tax assets into credit payable to the Tax Agency
  3. Completion of the table "Conversion of deferred tax assets into credit payable to the Tax Agency" (art. 130, DA 13th and DT 33 LIS) (page 20 ter of form 200)