8.4.2.10 2010: 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 2010 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 2010 tax period and which, due to insufficient quota, were not applied in the liquidation of that period, are collected.
The outstanding balances corresponding to deductions generated in previous years are also included, and which, due to deferral, began the calculation of the period for their application in the 2010 tax period.