9.6.1.5 AID pending application in future periods

This block will record the amounts corresponding to deferred tax assets that have not been applied in the tax period being declared and which, therefore, remain pending application in future periods.

In column "With patrimonial benefit ( DT 33.6 c) LIS )" , the total amount of deferred tax assets recorded in column "Total amount AID pending application at the beginning of the period (DT 33.1 and 6 a) LIS)" will be recorded, from which those amounts corresponding to the deferred tax assets that have been applied in the period (by integration of provisions in the liquidation) and the deferred tax assets converted into payable credit in the period, the amount on which the patrimonial benefit must be paid by conversion of said assets in the terms established in section 2 of the thirty-third transitional provision of the LIS must be deducted.

For these purposes, the amount on which the patrimonial benefit must be paid for the conversion of deferred tax assets generated in the tax periods between 2008 and 2015 will be recorded in key [01531].

The box corresponding to the row "2007 and earlier" must be filled out because, according to the provisions of the thirty-third transitional provision of the LIS, deferred tax assets generated in years prior to January 1, 2008, may be converted into a payable credit without having to satisfy the patrimonial benefit.

In column "Without patrimonial benefit (DT 33.6 d) LIS)" will be recorded from the total amount of deferred tax assets recorded in the column "Total AID amount pending application at the beginning of the period (DT 33.1 and 6 a) LIS)", from which those amounts corresponding to the deferred tax assets that have been applied in the period (by integration of provisions in the liquidation) and the deferred tax assets converted into payable credit in the period, must be deducted, the amount on which the patrimonial benefit does not correspond to be paid by conversion of said assets in the terms established in section 1 of the thirtieth transitional provision and in section 2 of the thirty-third transitional provision of the LIS.

For these purposes, keys [01527] and [01532] will record the entire amount on which the patrimonial benefit for conversion of deferred tax assets generated in the tax periods beginning before January 1, 2008 and between 2008 and 2015, respectively, does not correspond to be paid.

In column "Without patrimonial benefit. Reduction of benefit due to excess contribution for other periods starting from 2016 (DT 33.4 and 6 d) LIS)» the amount of deferred tax assets generated in the tax periods between 2008 and 2015 arising from the application of section 4 of the thirty-third transitional provision of the LIS will be recorded in key [01533].

This column will record that part of the deferred tax assets that were originally obliged, by application of the provisions of section 2 of the thirty-third transitional provision of the LIS, to satisfy the patrimonial benefit in order to be converted into a demandable credit against the tax authorities, and that as a consequence of the application of section 4 of said provision, are no longer required to satisfy said benefit.

With regard to the application of the excess of positive net quota generated in a given period against the deferred tax assets generated in the same period, regulated in the second paragraph of article 130.1 of the LIS, which are applied to assets of the same nature generated in the tax periods from 2008 to 2015 (DT 33.4 of the LIS), it must be recorded in the section "Excess positive net quota (art. 130.1 and DT 33.4 LIS)" on page 20ter of form 200, in the column called "Excess positive net quota applied in tax periods from 2008 to 2015 (DT 33.4 LIS)" broken down by year of generation.

In column "Total amount of pending AID (DT 33.1 and 6 a) LIS)" the total amount of deferred tax assets with the right to conversion into payable credit in accordance with the provisions of article 130 and the thirty-third transitional provision of the LIS will be recorded, which have not been applied in the tax period subject to declaration by integration of provisions in the liquidation, nor have they been converted into payable credit in the period, therefore remaining pending application in future periods. Its amount will result from the aggregation of the three previous columns, which are part of the block "AID pending application in future periods."

For these purposes, the total amount of said assets generated in tax periods beginning before January 1, 2008 will be recorded in keys [01528] and [01534].

Key [01534] will record the total amount of said assets generated in tax periods between 2008 and 2015 and in those between 2008 and 2015, respectively.