8.4.2 Deductions from Chapter IV of Title VI and DT 24ª.3 LIS pending application at the beginning of the period

According to the provisions of section 3 of the twenty-fourth transitional provision of the LIS , the deductions provided for in Chapter IV of Title VI of Law 43/1995, of December 27, on Corporate Tax, and in Chapter IV of Title VI of RDLeg . 4/2004, which were pending application at the beginning of the first tax period starting on or after January 1, 2015, may be deducted from said tax period, with the requirements provided for in their respective applicable regulations prior to that date, within the period and under the conditions established in article 39 of the LIS .

In application of the above, the following must be taken into account:

For each year between 2001 and 2018, the deductions generated in them are collected and, due to insufficient quota, their application can be made in future tax periods, within the corresponding period established in the applicable regulations, as well as, where appropriate, in cases where the start of the calculation of said period has been deferred in accordance with the provisions of article 37 of Law 43/1995, of December 27, on Corporate Tax, in article 44 of the RDLeg. 4/2004 or in article 39 of the LIS. For the year 2019, only the deductions pending application corresponding to a previous tax period beginning in 2019 will be collected.

In tax periods beginning before June 25, 2000, the deductions in Chapter IV of Title VI of Law 43/1995 could be applied in those that ended in the five years immediately following the tax period in which they were generated and their total amount was not applied.

In tax periods beginning between June 25, 2000 and December 31, 2001, deductions for research and development and technological innovation, as well as those for the promotion of information and communication technologies, could be applied in those that ended in the ten years immediately following the end of the tax period in which they were generated and their total amount had not been applied. For the other deductions in Chapter IV of Title VI of Law 43/1995, this period was five years.

In tax periods beginning on or after 1 January 2002, deductions for research and development and technological innovation, as well as those for the promotion of information and communication technologies, may be applied in those periods ending in the fifteen years immediately following the end of the tax period in which they were generated and their total amount was not applied. For the other deductions in Chapter IV of Title VI of Law 43/1995, this period was ten years.

From the deductions for research and development and technological innovation, the amounts corresponding to the tax periods beginning on or after January 1, 2012, not applied in them, may be applied in the tax periods ending in the next eighteen immediate and successive years; For the other deductions in Chapter IV of Title VI of the LIS and also initiated after 1 January 2012, this period was fifteen years, in accordance with the provisions of Article 44 RDLeg. 4/2004.

In tax periods beginning on or after 1 January 2015, as provided in Article 39 of the LIS, the amounts corresponding to the deduction for research and development and technological innovation regulated in Article 35 of the LIS may be applied in the liquidations of the tax periods that conclude in the next eighteen years. For the other deductions included in Chapter IV of Title VI of the LIS, this period is fifteen years.

The deductions pending application at the beginning of the first tax period that began after the respective rule modifying the term has come into force are applicable, provided that the required requirements are met, until completing the new corresponding term counted from the end of the tax period in which the deductions were generated.