Skip to main content
Form 200. Corporate Income Tax Declaration 2019

8.4.2.13 2013: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004 (except R&D&i)

The balances corresponding to each of the deductions of Cap are collected. IV of Tit. VI of RDLeg . 4/2004 (except deductions for research and development and technological innovation activities), as well as the balances corresponding to the deductions in force in 2013 related to events declared of exceptional public interest, in accordance with the provisions of the First section of article 27.3 of Law 49/2002, generated in the 2013 tax period and which, due to insufficient quota, were not applied in the settlement of that period.

Likewise, the corresponding pending balances generated in previous years are included and that, due to deferral, in the 2013 tax period began the calculation of the term for their application.