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

The pending 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.

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