8.4.2.17 2014: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004 (except R&D)

The balances corresponding to the deductions relating to each of the deductions in Chapter IV of Title are collected. VI of RDLeg . 4/2004, as well as the balances corresponding to the deductions in force in 2014 relating to events declared of exceptional public interest, in accordance with the provisions of the First Section of Article 27.3 of Law 49/2002, generated in the 2014 tax period and which, due to insufficient quota, were not applied in the liquidation of that period.

Likewise, the outstanding balances corresponding to deductions generated in previous years are recorded and, due to deferral, in the 2014 tax period began the calculation of the term for their application.