9.4.2 Provisions included in this settlement
In column "Allocations included in this settlement" the amounts relating to those expenses referred to in article 11.12 of the LIS will be recorded, which in the tax period subject to declaration meet the conditions of tax deductibility, and which can be integrated into the tax base of said period, in accordance with the provisions of article 11.12 of the LIS.
That is, the amount of the provisions referred to in article 11.12 of the LIS generated in the years 2007 and previous years, 2008 to 2015, 2016, 2017 and 2018 respectively, which are included in the taxable base of the tax period subject to declaration, will be recorded.