8.6.5 Completion of the itemized amounts (table on page 18a)

This table must contain the amounts of the deduction for donations to non-profit entities generated in the years 2008 to 2018, and which have been able to or can be transferred to future tax periods, as detailed below:

In column "Pending/generated deduction" the amounts of the deduction generated both in the current tax period (2018) and in a period prior to the current one (2008 to 2017) will be recorded in the corresponding codes, and which are pending application at the beginning of the tax period that is the subject of the declaration. The row “Donations to non-profit entities (Law 49/2002) 2018(*)” should only be completed if the donations are pending application corresponding to a previous tax period that began in 2018.

In column "Applied in this settlement" the part (or all, if applicable) of the amounts recorded in the previous column "Deduction generated" relating to the deductions to encourage certain activities, which are applied in the settlement corresponding to the period subject to settlement, will be recorded. The key [00565] will contain the total of the amounts recorded in column "Applied in this settlement" which must be transferred to key [00588] on page 14 of form 200 regarding the settlement of the Tax.

In column "Pending application in future periods" the positive difference between the amount of deductions pending at the beginning of the tax period or generated in said period in column "Pending/generated deduction" and the amount of deductions applied in the settlement of the tax period subject to declaration in column "Applied in this settlement" will automatically be recorded. This amount will remain pending application in future tax periods, unless the tax period being declared is the last one in which the corresponding deduction can be applied, in which case the outstanding deduction balance would be lost.

Finally, in the key [00974 ] the total amount of donations, gifts and contributions made during the tax period to which the declaration corresponds, to non-profit entities, which have served as a basis for calculating the deduction for donations to these entities, will be recorded.