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Form 200. Corporate Income Tax Declaration 2019

9.4.3 Provisions applied for the conversion of deferred tax assets

In the column " Provisions applied for the conversion of deferred tax assets " the provisions generated in the tax period that correspond to the deferred tax assets that have been converted by the taxpayer to comply with the requirements of article 130 of the LIS will be recorded. That is, the amount of the provisions corresponding to the years 2007 and prior, 2008 to 2015, 2016, 2017, 2018 and 2019, respectively, which have generated deferred tax assets on which the conversion right established in article 130 LIS has been applied will be recorded.