9.8.2.1. Balances pending 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 2019 financial year is the last year of application of the remaining outstanding balances.

     Attention: The programme does not provide for the application of outstanding balances of the deduction for investments in cinematographic productions carried out by the financial coproducer, since in this case it does not take into account the legally established limit of 5 per 100 of the income for the period derived from these investments.

2. Special systems

   The outstanding amounts from special schemes to support events of exceptional public interest will be indicated.