9.5.3 Provisions included in this settlement

In column « DT 16.1 and 2 LIS » the amount of the reversal of the provisions will be recorded in key [01516] in accordance with the provisions of sections 1 and 2 of the sixteenth transitional provision of the LIS.

In column «DT 16.3 LIS» the amount of the reversal of the provisions that, in accordance with the provisions of section 3 of the sixteenth transitional provision of the LIS, will be integrated, as a minimum, in equal parts in the tax base corresponding to each of the first five tax periods that begin on or after January 1, 2016, will be recorded in key [01585]. When completing this key, it must be taken into account that in the event that a higher amount has been reversed by applying the provisions of sections 1 or 2 of the sixteenth transitional provision of the LIS, the remaining balance will be integrated in equal parts between the remaining tax periods.