8.4.2.22 2016: Sum of deductions Chapter IV Title VI Law 43/95, RDLeg. 4/2004 and LIS (except R&D+i)

The balances corresponding to each of the deductions in Chapter IV of Title VI of the LIS (except for deductions for research and development activities and technological innovation) and of article 27 bis of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands, as well as the balances corresponding to the deductions in force in 2016 relating 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 2016 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, due to deferral, in the 2016 tax period the calculation of the term for their application began.