8.4.2.5 2005: Add deductions Chapter IV Title VI Law 43/95 and RDLeg. 4/2004

The outstanding balances corresponding to deductions intended for environmental protection, job creation for workers with disabilities, expenses in scientific research and technological innovation, investments in information and communication technologies, support measures for the transport sector, film productions, goods of cultural interest, export companies, vocational training expenses, book publishing, business contributions to pension plans, daycare for workers' children, as well as deductions in force in 2004 related to events declared of exceptional public interest, in accordance to the provisions of the first section 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 settlement of that period.

Likewise, the pending balances corresponding to the deductions generated in previous years and which, due to deferral, in the 2004 tax period began the calculation of the period for their application, are included.