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

In column "Deduction base" , the amounts corresponding to the amounts included in the tax base for the years 2015 to 2018 derived from amortization not deducted in the tax periods that began will be entered. in 2013 and 2014, and to which the deduction is applied.

Thus, code [01166] will record the amount of the amount that is integrated into the tax base corresponding to 2015, derived from the amortizations not deducted in the years 2013 and 2014.

The key [01438] must only be completed in cases where the entity has deductions pending to apply corresponding to a previous tax period starting in 2016.

Key [01442] will record the amount of the amount that is integrated into the tax base corresponding to 2016, derived from the depreciation not deducted in the years 2013 and 2014.

Key [01721] will contain the amount of the amount that is integrated into the tax base corresponding to 2017, derived from the depreciation not deducted in the years 2013 and 2014.

In the column "Amount generated/pending at the beginning of the period" , the amounts of the aforementioned tax bases derived from the amortizations not deducted, generated or that have not been applied at the beginning of the period will be entered. corresponding tax period.

Thus, the amount of said tax bases generated or not applied at the beginning of the tax period corresponding to 2015 will be entered in the key [01167].

The key [01439] must only be completed in cases where the entity has deductions pending to apply corresponding to a previous tax period starting in 2016.

In key [01443] it must only be completed in cases where the entity has deductions pending to apply corresponding to a previous tax period starting in 2017.

The amount of said tax bases generated or not applied at the beginning of the tax period corresponding to 2017 will be entered in the key [01722].

In the column "Amount applied" , the amounts corresponding to the amounts that have been applied in the tax period being declared will be entered.

Thus, the amount of said amounts applied in fiscal year 2015 will be recorded in code [01437].

The key [01440] will record the amount of said amounts applied in fiscal year 2016.

In key [01444] it must only be completed in cases where the entity has deductions pending to apply corresponding to a previous tax period starting in 2017.

The amount of said amounts applied in fiscal year 2017 will be recorded in code [01723].

In the column "Amount pending" , the amounts corresponding to the amounts that remain pending to be applied for future tax periods will be entered.

Thus, in the key [01169] the amount of the amounts corresponding to the year 2015, pending to be applied in future tax periods, will be recorded.

The key [01441] will record the amount of the amounts corresponding to fiscal year 2016, pending application in future tax periods.

In key [01445] it must only be completed in cases where the entity has deductions pending to apply corresponding to a previous tax period starting in 2017.

The amount of the amounts corresponding to fiscal year 2017, pending application in future tax periods, will be entered in the code [01724].

Finally, in the keys [01170], [01171], [01040] and [01173], the total quantities of the corresponding columns will appear.