4.3.2.4 Insufficient tax base

In the event that the taxable base is insufficient to apply the reduction, the outstanding amounts may be applied in the tax periods ending in the 2 years immediately following the close of the tax period in which the right to the reduction was generated, together with the reduction that may correspond, where applicable, by application of the provisions of this article in the corresponding tax period, and with the limit provided for in the previous paragraph.