9.6.1.2 Positive net share
In column "Positive net quota" the amount of the aggregate sum of the positive net quotas of the Corporate Tax corresponding to the tax periods between 2008 and 2015 will be recorded in key [01530].
The completion of the box corresponding to the row "2007 and earlier" is blocked, because according to the provisions of section 1 of the thirty-third transitional provision of the LIS , the right to convert the deferred tax assets generated in those periods can be exercised regardless of the amount of the net tax for the period in which they were generated.
The completion of the box corresponding to the total of this column is also blocked.