9.4.2 Provisions integrated in this settlement

In column "Provisions integrated in this settlement" the amounts related to those expenses referred to in article 11.12 of the LIS will be entered, that in the tax period being declared they meet the conditions of tax deductibility, and that they 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 integrated into the tax base of the tax period, will be recorded. declaration object.