9.6.2.3 AID pending application at the beginning of the period/generated in the period itself

In the column « With the right to conversion into demandable credit (art. 130.6 b) LIS ) » will be entered in the codes [01544], [ 01554] and [02102] the amount related to the deferred tax assets with the right to conversion for an amount equal to the positive net amount corresponding to the 2016, 2017 and 2018 tax periods of generation thereof, respectively, which are a part of the deferred tax assets of article 130.6 b) of the LIS.

In the column « With the right to conversion into demandable credit for excess quota other periods (art. 130.1 and 6 b) LIS) » will be entered in the keys [01545], [01555] and [02103] the amount related to the deferred tax assets generated in 2016, 2017 and 2018, respectively, that have acquired the right to conversion by applying the excess quota from other periods, as established in the second paragraph of article 130.1 of the LIS, and whose independent completion establishes article 130.6 b) of the LIS.

The application of these excess positive liquid quota corresponding to other periods must be reflected correlatively in the column « Excess positive liquid quota applied in tax periods starting from 2016 (art 130.1 paragraph 2 LIS) » of the section «Excess positive liquid quota (art. 130.1 and DT 33.4 LIS)» found at the end of page 20ter of form 200.

In the column « Without the right to conversion into demandable credit (art. 130. 6 c) LIS) » the total amount of deferred tax assets generated in 2016, 2017 and 2018, respectively, will be recorded in codes [01546], [01556] and [02104]. , over which the right of conversion into enforceable credit cannot be exercised, according to the provisions of article 130.6 c) of the LIS.