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, of the 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 that begins on January 1, 2015, may be deducted from said tax period, with the requirements established in their respective applicable regulations prior to that date, within the period and with 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 included 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, in its case, in the cases in which 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 deductions pending application corresponding to a previous tax period that began 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 to those ending in the five immediate and successive years from the tax period in which they were generated and not applied its full amount.

In the 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 concluded in the immediate and successive ten years from the end of the tax period in which the total amount was generated and not applied. For the other deductions of Chapter IV of Title VI of Law 43/1995, that period was five years.

In tax periods beginning on or after January 1, 2002, deductions for research and development and technological innovation, as well as those for the promotion of information and communication technologies, can be applied to those ending in the fifteenth year. immediate and successive years from the end of the tax period in which the total amount was generated and not applied. For the other deductions in Chapter IV of Title VI of Law 43/1995, that period was ten years.

Of 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 therein, may be applied in the tax periods ending in the immediate and subsequent eighteen years; For the other deductions of chapter IV of title VI of the LIS and also started as of January 1, 2012, that period was fifteen years, in accordance with the provisions of article 44 RDLeg. 4/2004.

In tax periods beginning on or after January 1, 2015, according to the provisions of 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 settlements of the tax periods ending in the immediate and successive eighteen years. For the other deductions included in Chapter IV of Title VI of the LIS, this period is fifteen years.

The deductions pending to be applied at the beginning of the first tax period that began after the validity of the respective rule modifying the period began, are applicable, provided that the required requirements are met, until completing the new corresponding period counted from the end of the period. tax period in which the deductions were generated.