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 deferred tax assets pending application in future periods that have the right to conversion due to sufficient positive net tax corresponding to the tax period of their generation will be recorded, in accordance with the provisions of the first paragraph of article 130.1 of the LIS.

These are the deferred tax assets listed in the column " With the right to conversion into payable credit (art. 130.6 b) LIS) " of the block " AID pending application at the beginning of the period/generated in the period itself, once the deferred tax assets applied in the period for the integration of provisions in the liquidation and the deferred tax assets converted into payable credit in the period have been deducted.

For these purposes, the keys [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 a sufficient positive net quota in the tax period of generation.

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

Its amount comes from the column " With the right to conversion into a payable credit for excess quota from other periods (art. 130.1 and 6 b) LIS) " of the block "AID pending application at the beginning of the period/generated in the same period", once the deferred tax assets applied in the period for the integration of provisions in the settlement and the deferred tax assets converted into a payable credit in the period have been deducted.

For these purposes, 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 net quota corresponding to other tax periods, will be recorded in keys [01550], [01559] and [02107].

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

Throughout the section, it should be noted that the keys corresponding to the row "2018(*)" should only be completed if the entity has pending allocations to be integrated corresponding to a tax period beginning in 2018, prior to the one now being declared.