8.4.2.4 2004: Sum of deductions Chapter IV Title VI Law 43/95

The outstanding balances corresponding to deductions for environmental protection, job creation for disabled workers, expenses in scientific research and technological innovation, investments in information and communication technologies, support measures for the transport sector, film productions, assets of cultural interest, exporting companies, vocational training expenses, book publishing, business contributions to pension plans, daycare centers for workers' children, as well as deductions in force in 2004 relating to events declared of exceptional public interest, in accordance with the provisions of Section One of Article 27.3 of Law 49/2002, generated in the 2004 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 2004 tax period.