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Form 200. Corporate Income Tax Declaration 2018

8.4.2.26 2017: Add deductions Ch. IV Title VI Law 43/95 and RDL 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 are included, as well as the balances corresponding to the deductions in force in 2017 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 2017 tax period and which, 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 2017 tax period began the calculation of the period for their application.