9.6.4.2 Excess positive liquid quota applied in tax periods from 2008 to 2015 (DT 33ª.4 LIS)
In column “Excess positive liquid quota applied in tax periods from 2008 to 2015 ( DT 33.4 LIS )” , as established in section 4 of the thirty-third transitional provision of the LIS, the amount of the excess positive liquid quota generated in 2016, 2017 and 2018 will be recorded in the codes [01572], [01576] and [02110]. , respectively, and collected in the period subject to declaration in the codes [01571], [01575] and [02109], which reduces the amount of the deferred tax assets corresponding to the tax periods elapsed between 2008 and 2015, with respect to the that the property benefit must be satisfied.