8.4.2.4 2003: Sum deductions Chap. IV Title. VI Law 43/95

The outstanding balances corresponding to deductions for environmental protection, job creation for disabled workers, expenses in scientific research and technological innovation, investments in information and communication technologies, support measures for the transport sector, film productions, protection of Spanish historical heritage and world heritage assets, exporting companies, vocational training expenses, book publishing, business contributions to pension plans, investments and expenses in the first cycle of early childhood education, as well as deductions in force in 2003 relating to events declared to be of exceptional public interest, in accordance with the provisions of Section One of Article 27.3 of Law 49/2002, generated in the 2003 tax period and which, due to insufficient quota, could not be applied in the liquidation of that period, are collected.

Likewise, the outstanding balances corresponding to deductions generated in previous years are recorded and which, due to deferral, began the calculation of the term for their application in the 2003 tax period.