9.6.2.6 AID pending application in future periods

In column "With the right to conversion into credit (art. 130.6 b) LIS )" the amounts of pending deferred tax assets will be recorded of application in future periods that have the right to conversion due to the sufficiency of the positive liquid tax corresponding to the tax period of its generation, in accordance with the provisions of the first paragraph of article 130.1 of the LIS.

These are those deferred tax assets included in the column « With the right to conversion into demandable credit (art. 130.6 b) LIS) » of the block « AID pending application at the beginning of the period/generated in the period itself, after deducting the deferred tax assets applied in the period by integration of provisions in the liquidation and the deferred tax assets converted into credit payable in the period.

For these purposes, codes [01549], [01558] and [02106] will record the amount of those deferred tax assets generated in 2016, 2017 and 2018, respectively, pending application in future periods, which have the right to conversion. due to sufficiency of positive liquid quota in the tax generation period.

In column "With the right to conversion into credit due for excess tax in other periods (art. 130.1 and 6 b) LIS)" the amounts of deferred tax assets pending application will be recorded in future periods that have acquired their right to conversion by applying the excess of positive liquid quota from another period.

Its amount comes from the column « With the right to conversion into demandable credit for excess quota from other periods (art. 130.1 and 6 b) LIS) » of the block «AID pending application to beginning of the period/generated in the period itself", after deducting the deferred tax assets applied in the period by integration of provisions in the liquidation and the deferred tax assets converted into credit payable in the period.

For these purposes, codes [01550], [01559] and [02107] will record the amount of deferred tax assets generated in 2016, 2017 and 2018, respectively, pending application in future periods, which have acquired the right of conversion by application of the excess of positive liquid quota corresponding to other tax periods.

In the column "Without the right to conversion into demandable credit (art. 130.6 c) LIS)" , the total amount will be entered in the codes [01551], [01559] and [02107]. of the deferred tax assets generated in 2016, 2017 and 2018, respectively, and pending application in future periods, on which the right of conversion into a demandable credit cannot be exercised, in accordance with the provisions of article 130.6 c) of the LIS.

Throughout the section, it must be taken into account that the keys corresponding to the "2018(*)" row must only be completed in the case in which the entity has provisions pending integration corresponding to a tax period that began in 2018, prior to the one in which now it is the subject of declaration.