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Form 200. Corporate Income Tax Declaration 2018

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.