9.8.2.1. Outstanding balances from previous years

1. General scheme

   • Outstanding balances from previous years

     The outstanding balances corresponding to the different types of deduction for investments from previous years will be indicated, distinguishing those balances for which the year 2019 is the last year of application from the rest of the outstanding balances.

     Attention: The program does not provide for the application of outstanding balances of the deduction for investments in film productions made by the financial co-producer, since in this case it does not take into account the legally established limit of 5% of the income for the period derived from said investments.

2. Special procedures

   The outstanding balances to be deducted from the special support regimes for events of exceptional public interest will be indicated.