9.3.2 Section “Financial expenses pending deduction”

Within this section, the entity must enter in column “Pending application at the beginning of the period. By limit 16.5 and 83 LIS » , financial expenses derived from debts intended for the acquisition of shares in the capital or own funds of any type of entities generated in previous tax periods and that at the beginning of the tax period being declared, are pending deduction by application of the limitation regulated in articles 16.5 and 83 of the LIS.

Within this column, the rows corresponding to the years 2012, 2013, 2014 and 2018(**) for generating the financial expenses pending application, will remain closed for the 2018 tax period, so they will not have to be completed.

The keys [01202], [01462] and [01736] will be completed in the event that the entity has pending deduction in the reporting period, financial expenses derived from debts intended for the acquisition of shares in the capital or own funds. of any type of entities generated in the tax periods corresponding to 2015 and 2016, respectively, that were not deductible in previous periods due to the application of the limitation established in articles 16.5 and 83 of the LIS.

The key [01977] will only be completed in the event that the entity has pending deduction in the reporting period, financial expenses derived from debts intended for the acquisition of shares in the capital or own funds of any type of entities generated in another tax period starting in 2018, but less than 12 months and prior to the one declared.

In column «Pending application at the beginning of the period. Rest» , the entity must include the net financial expenses generated in previous periods, and that at the beginning of the tax period are pending deduction by application of the limit established in article 16.1 of the LIS; as well as the financial expenses derived from debts destined to the acquisition of shares in the capital or own funds of any type of entities generated in previous periods that, complying with the limit established in articles 16.5 and 83 of the LIS, were not deductible in tax periods. previous ones by application of the limit provided for in article 16.1 of said standard.

Within this column «Pending application at the beginning of the period. Rest", the row corresponding to the 2018 financial year (**) for generating the financial expenses pending application, will remain closed for the 2018 tax period, so they will not have to be completed.

In the keys [01188], [01193], [01198], [01203], [01463] and [01737], the entity will record the financial expenses generated in the tax periods corresponding to 2012, 2013, 2014, 2015, 2016 and 2017 respectively, which are pending deduction in the period subject to declaration in accordance with what is indicated in the previous paragraph.

The key [01738] will only be completed in the event that in the reporting period, the entity has financial expenses pending deduction as indicated above, which have been generated in another tax period starting in 2018, but less than 12 months and prior to the declared.

In the column "Applied in this settlement" , the entity must enter the amount of the financial expenses generated in previous tax periods pending deduction included in the columns "Pending application at the beginning of period", applies in the tax period object of declaration.

In the keys [01189], [01194], [01199], [01204], [01209] and [01464], the entity will enter the amount that applies in the settlement of the tax period object of declaration with respect to the financial expenses generated in the tax periods corresponding to 2012, 2013, 2014, 2015, 2016 and 2017, and which are pending deduction.

The key [01738] will be completed in the event that the entity applies in the settlement corresponding to the tax period being declared, financial expenses pending deduction that have been generated in another tax period starting in 2018, but less than 12 months and prior to the declared.

The key [01979] will be completed in the event that the entity applies in the settlement corresponding to the tax period object of declaration, financial expenses pending deduction, accrued in the 2018 tax period itself, and deductible in the next tax periods.

Within this column «Pending application in future periods. By limit 16.5 and 83 LIS", the rows corresponding to the years 2012, 2013, and 2014 for the generation of financial expenses pending application, will remain closed for the 2017 tax period, so they will not have to be completed.

In the codes [01205], [01210] and [01465], the entity will record the financial expenses pending application in future tax periods generated, in accordance with what was established above, in the tax periods 2015, 2016 and 2017, respectively.

In key [01739] the entity will record the financial expenses pending application in future periods, which have been generated in another tax period starting in 2018, but less than 12 months and prior to the one declared.

In the key [01980] the entity will record the financial expenses pending application in future tax periods, accrued in the 2018 tax period itself, deductible in the next tax periods.

In column «Pending application in future periods. Rest» , will include the net financial expenses pending deduction in future tax periods, which have not been subject to deduction by application of the limit established in article 16.1 of the LIS, and, likewise , the financial expenses derived from debts destined to the acquisition of shares in the capital or own funds of any type of entities, which, complying with the limit of articles 16.5 and 83 of the LIS, are pending deduction by application of the limit established in the article 16.1 of said standard.

In the codes [01191], [01196], [01201], [01206], [01211] and [01466], the entity will record the net financial expenses that have not been subject to deduction in accordance with the provisions of the previous paragraph, in the tax periods corresponding to 2012, 2013, 2014, 2015, 2016 and 2017, respectively, that apply in future tax periods.

Key [01739] the entity will record the net financial expenses pending application in future tax periods, which have been generated in another tax period starting in 2018, but less than 12 months and prior to the one declared.

In the key [01981] the entity will record the financial expenses pending application in future tax periods, accrued in the 2018 tax period itself, deductible in the next tax periods.

Finally, in row "Total" the respective totals relating to each of the referred columns will be collected.

First of all, it must be taken into account that this section will only be completed when amounts corresponding to the excess of operating profit limits from previous years are applied in the year, or when an amount must appear in the column that includes the excesses over the operating profit limit pending application in future periods

This section will only be completed when amounts corresponding to the excess of operating profit limits from previous years are applied in the year, or when an amount must appear in the column that includes the excesses over the operating profit limit pending application in periods. futures.