8.4.2.26 2017: Sum deductions Chap. IV Title. VI Law 43/95 and RDL 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 are collected, as well as the balances corresponding to the deductions in force in 2017 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 2017 tax period and which, due to insufficient quota, were not applied in the liquidation of that period.

The outstanding balances corresponding to deductions generated in previous years are also included and, due to deferral, in the 2017 tax period the calculation of the term for their application began.