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Form 200. Corporate Income Tax Declaration 2019

8.4.2.16 2014: Add deductions Chapter IV Title VI Law 43/95 and RDLeg. 4/2004 (except R&D+i)

The balances corresponding to the deductions related to each of the deductions in 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 2014 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 2014 tax period and which, due to insufficient quota, were not applied in the settlement of that period.

Likewise, the pending balances corresponding to the deductions generated in previous years are included and that, due to deferral, in the 2014 tax period began the calculation of the period for their application.