8.4.2.20 2015: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D+i)

The balances corresponding to each of the deductions of Chapter IV of Title VI of the LIS and article 27 bis of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands, as well as the balances corresponding to the deductions in force in 2015 related 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 tax period 2015 and that, due to insufficient quota, were not applied in the settlement of that period.

Likewise, the pending balances corresponding to the deductions generated in previous years are included and that, due to deferral, in the 2015 tax period began the calculation of the period for their application.