8.4.2.6 2006: Sum of deductions Chapter IV Title VI Law 43/95 and RDLeg. 4/2004

The outstanding balances corresponding to deductions relating to environmental protection, job creation for disabled workers, research and development and technological innovation, information and communications technologies, support measures for the transport sector, film productions, assets of cultural interest, exporting companies, vocational training, book publishing, business contributions to pension plans, daycare centres for workers' children, as well as deductions in force in 2006 relating to events declared to be of exceptional public interest, in accordance with the provisions of Section One of Article 27.3 of Law 49/2002, generated in the 2006 tax period and which, due to insufficient quota, could not be applied in the liquidation of that period, are collected.

The outstanding balances corresponding to deductions generated in previous years are also recorded and, due to deferral, in the 2006 tax period the calculation of the term for their application began.