9.4.4 Provisions pending integration for future periods

Within the block "Provisions pending integration for future periods", we distinguish two columns:

• In the column "That have not met tax deductibility conditions" , the amounts related to those expenses referred to in article 11.12 of the LIS will be entered. ##2##that were not tax deductible in the tax period in which they were recorded and therefore generated deferred tax assets, which in the tax period being declared, remain pending integration into the tax base of future periods. That is, the amount of those provisions referred to in article 11.12 of the LIS generated in the years 2007 and previous years, 2008 to 2015, 2016, 2017, 2018 and 2019, respectively, which remain pending integration into the tax base for future periods, as referred to in the previous section.

• In the column "That have met tax deductibility conditions but not integrated by application of the limit" , the amounts related to those expenses referred to in article 11.12 of the LIS that They are deductible in the tax period being declared, but they cannot be integrated into the tax base of said period by application of the limit established in article 11.12 of the LIS, so they remain pending integration in future tax periods. That is, the amount of those 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 remain pending integration into the tax base, will be recorded. of future periods, as referred to in the previous section.