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

This table must record the amounts of the deduction for donations to non-profit entities generated in the years 2008 to 2018, and that could or can be carried over to future tax periods, as detailed below:

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

In column "Applied in this settlement" part (or all, where appropriate) of the amounts entered in the previous column "Deduction generated" will be collected ##2##relating to deductions to encourage certain activities, which are applied in the settlement corresponding to the period under settlement. The code [00565] will contain the total of the amounts entered in column "Applied in this settlement" which must be transferred to the code [00588] on page 14 of the reference form 200 to 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 will automatically be entered. "Deduction pending/generated" ##2##, and the amount of the deductions applied in the settlement of the tax period being declared in column "Applied in this settlement" . This amount will remain pending application in future tax periods, unless the tax period being declared is the last in which the corresponding deduction can be applied, in which case the balance pending deduction would be lost.

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