9.4 Table of provisions for impairment of credits or other assets derived from possible insolvencies of debtors not linked to the taxpayer and others of art. 11.12 LIS with the possibility of conversion into demandable credit
Taxpayers who, in accordance with what has been seen in the previous sections, include in the tax base of the Tax the provisions that meet the requirements established in article 11.12 of the LIS , must complete this table on page 20bis of model 200 in the manner explained below.