9.4.1 Provisions pending integration at the beginning of the period/generated in the same period

In this block 2 columns are distinguished:

• In column "That have not met tax deductibility conditions" , the amounts relating to those expenses referred to in article 11.12 of the LIS that were not tax deductible in the tax period in which they were recorded and that, therefore, generated deferred tax assets will be recorded, according to the following:

  • In keys [01473], [01477], [01485], [01491] and [01991], the amount of the provisions referred to in article 11.12 of the LIS generated in the years 2007 and previous, 2008 to 2015, 2016, 2017 and 2018, respectively, which are pending integration into the tax base in the tax period subject to declaration and which do not meet the conditions for tax deductibility in said tax period, will be recorded.

  • The total amounts recorded in that column will be recorded in key [01494].

• In column "That have met the conditions for tax deductibility but not integrated by application of the limit" , the amounts relating to those expenses referred to in article 11.12 of the LIS that were not tax deductible in the tax period in which they were accounted for will be recorded, therefore they generated deferred tax assets, and that in the tax period subject to declaration become tax deductible, according to the following:

  • In keys [01408], [01478], [01486] and [01747], the amount of the provisions referred to in article 11.12 of the LIS generated in the years 2007 and previous, 2008 to 2015, 2016 and 2017, respectively, which are pending integration into the tax base in the tax period subject to declaration and which, fulfilling the deductibility conditions in said period, cannot be integrated due to the application of the limit established in article 11.12 of the LIS, will be recorded.

  • The total amounts recorded in that column will be recorded in key [01495].