8.4.2.12 2012: Sum of deductions Chapter IV Title VI Law 43/95 and RDLeg. 4/2004

The balances corresponding to deductions relating to environmental protection, job creation for disabled workers, research and development and technological innovation, film productions, assets of cultural interest, vocational training, book publishing, job creation through hiring people under 30 years of age, job creation through hiring unemployed people with unemployment benefits, as well as deductions in force in 2012 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 2012 tax period and which, due to insufficient quota, were not applied in the settlement 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 2012 tax period.