9.4.3 Provisions applied for the conversion of deferred tax assets

In column "Allocations applied for the conversion of deferred tax assets" the allocations generated in the tax period that correspond to the deferred tax assets that have been converted by the taxpayer to comply with the requirements of article 130 of the LIS will be recorded, according to the following:

In keys [01475], [01482], [01488], [01492] and [01992], the amount of the provisions corresponding to the years 2007 and previous, 2008 to 2015, 2016, 2017 and 2018, respectively, which have generated deferred tax assets on which the conversion right established in article 130 LIS has been applied will be recorded.

The total amounts recorded in that column will be recorded in key [01497].