8.4.2.3 2003: Sum of deductions Chapter IV Title VI Law 43/95

The outstanding balances corresponding to deductions for expenses in scientific research and technological innovation and for investments in information and communication technologies, generated in the 2002 tax period and which, due to insufficient quota, could not be applied in the liquidation of that period, are collected.

Likewise, the outstanding balances corresponding to deductions generated in previous years are recorded and which, due to deferral, began the calculation of the term for their application in the 2003 tax period.