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Form 200. Corporate Income Tax Declaration 2019

9.6.1.2 Positive liquid quota

In column "Positive liquid quota" the amount of the aggregate sum of the positive liquid contributions of the Corporate Tax corresponding to the tax periods elapsed between the years will be entered in the key [01530]. 2008 and 2015.

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 The conversion of deferred tax assets generated in those periods can be exercised regardless of the amount of the net amount of the period in which they were generated.

Completion of the box corresponding to the total in this column is also blocked.