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

The balances corresponding to each of the deductions in Chapter IV of Title VI of the LIS and in 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 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 2015 tax period and which, due to insufficient quota, were not applied in the liquidation of that period, are collected.

The outstanding balances corresponding to deductions generated in previous years are also included, and which, due to deferral, began the calculation of the term for their application in the 2015 tax period.