9.4.4 Provisions pending integration for future periods
Within the block "Provisions pending integration for future periods", we distinguish two columns:
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In the column "That have not met tax deductibility conditions" , the amounts related to those expenses referred to in article 11.12 of the LIS will be entered. ##2##that were not tax deductible in the tax period in which they were recorded and therefore generated deferred tax assets, which in the tax period being declared, remain pending integration in the tax base of future periods, according to the next:
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In the codes [01476], [01483], [01489], [01493] and [01993], the amount of those provisions referred to in article 11.12 of the LIS generated in the years 2007 and previous years, 2008, will be entered. to 2015, 2016, 2017 and 2018, respectively, which remain to be integrated into the tax base of future periods, as referred to in the previous section.
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The total of the amounts entered in said column will be recorded in the key [01498].
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In the column "That have met tax deductibility conditions but not integrated by application of the limit" , the amounts related to those expenses referred to in article 11.12 of the LIS that They are deductible in the tax period being declared, but they cannot be integrated into the tax base of said period by application of the limit established in article 11.12 of the LIS, so they remain pending integration in future tax periods:
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In the codes [01409], [01484], [01490] and [01749] the amount of those provisions referred to in article 11.12 of the LIS generated in the years 2007 and previous years, 2008 to 2015, 2016 and 2017, respectively, which remain pending to be integrated into the tax base of future periods, as referred to in the previous section.
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The total of the amounts entered in said column will be recorded in the key [01499].
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To take into account :
The amounts will be recorded at the base level, except in the cases of cooperative societies, whose amounts will refer to the quota.
The keys corresponding to the "2018(*)" row must only be completed in the event that the entity has provisions pending integration corresponding to a tax period that began in 2018, prior to the one that is now the subject of declaration.