Skip to main content
Form 200. Corporate Income Tax Declaration 2018

9.4.3 Provisions applied for the conversion of deferred tax assets

In column "Provisions applied for the conversion of deferred tax assets" the provisions generated in the tax period that correspond to the deferred tax assets that have been converted by the taxpayer for complying with the requirements of article 130 of the LIS , according to the following:

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

The total of the amounts entered in said column will be recorded in the key [01497].