8.4.2.31 2019(*): Add 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 of Chapter IV of Title VI of the LIS (except deductions for research and development and technological innovation activities) and 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 deductions 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 a previous tax period that began in 2019 and that, 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 a previous tax period that began in 2019 began the calculation of the period for their application.