9.5.3 Provisions integrated in this settlement

In the column « DT 16.1 and 2 LIS » the amount will be entered in the key [01516] of the reversal of the provisions in accordance with the provisions of sections 1 and 2 of the sixteenth transitional provision of the LIS.

In column "DT 16.3 LIS" the amount of the reversal of the provisions that in accordance with the provisions of section 3 of the sixteenth transitional provision of the LIS will be integrated, at least, in equal parts into the tax base corresponding to each of the first five tax periods that begin on January 1, 2016. When this key is completed, it must be taken into account that in the event that the reversal of a higher amount has occurred due to the application of the provisions of sections 1 or 2 of the sixteenth transitional provision of the LIS, the remaining balance will be integrated equally between the remaining tax periods.