10.2 Fractional payments and liquid to be deposited or returned
- 10.2.1 Installment payments
- 10.2.2 Increase due to loss of tax benefits from previous periods
- 10.2.3 Increase due to non-compliance with the requirements demanded of REITs
- 10.2.4 Default interest
- 10.2.5 Amount of deposit or refund made of the original declaration
- 10.2.6 Payment of R&D&I deductions due to insufficient quota (option article 39.2 LIS)
- 10.2.7 Payment of R&D&i deductions for foreign film productions (option article 39.3 LIS)
- 10.2.8 Credit for conversion of deferred tax assets into credit payable to the Tax Administration
- 10.2.9 Compensation for conversion of deferred tax assets into credit payable to the Tax Administration