9.6.1.5 Deferred tax assets (AID) pending application in future periods

This block will record the amounts corresponding to deferred tax assets that have not been applied in the tax period being declared and that, therefore, remain pending application in future periods.

In the column «With patrimonial benefit ( DT 33.6 c) LIS )» , the amount will be recorded total of the deferred tax assets recorded in the column "Total amount AID pending application at the beginning of the period (DT 33.1 and 6 a) LIS)", from which those amounts corresponding to the deferred tax assets that have been applied in the period (due to integration of provisions in the liquidation) and the deferred tax assets converted into credit payable in the period, the amount on which the capital benefit for conversion must be satisfied of said assets in the terms established in section 2 of the thirty-third transitional provision of the LIS.

For these purposes, code [01531] will record the amount on which the capital benefit must be paid for the conversion of deferred tax assets generated in the tax periods elapsed between 2008 and 2015.

The completion of the box corresponding to the "2007 and previous" row is blocked, because, according to the provisions of the thirty-third transitional provision of the LIS, the deferred tax assets generated in years prior to January 1, 2008, They can be converted into demandable credit without having to satisfy the property benefit.

In column "No capital benefit (DT 33.6 d) LIS)" will be recorded from the total amount of deferred tax assets recorded in the column "Total AID amount pending application at the beginning of period (DT 33.1 and 6 a) LIS)", from which the amounts corresponding to the deferred tax assets that have been applied in the period (by integration of provisions in the liquidation) and the converted deferred tax assets must be deducted in credit due in the period, the amount on which the capital benefit for conversion of said assets does not correspond to be satisfied in the terms established in section 1 of the thirtieth transitional provision and in section 2 of the thirty-third transitional provision of the LIS .

For these purposes, the codes [01527] and [01532] will contain the entire amount for which the capital benefit for conversion of deferred tax assets generated in the tax periods beginning before January 1, 2008 and in those between 2008 and 2015, respectively.

In column «No property benefit. Reduction in benefit due to excess tax for other periods starting from 2016 (DT 33.4 and 6 d) LIS)» the amount of deferred tax assets generated in the tax periods elapsed between 2008 and 2015 that derive from the application of section 4 of the thirty-third transitional provision of the LIS.

This column will record that part of the deferred tax assets that were originally required by application of the provisions of section 2 of the thirty-third transitional provision of the LIS, to satisfy the capital benefit in order to be converted into a demandable credit. before the Tax Administration, and that as a consequence of the application of section 4 of said provision, they are outside the obligation to satisfy said benefit.

Regarding the application of the excess of positive liquid quota generated in a certain period against the deferred tax assets generated in the same, regulated in the second paragraph of article 130.1 of the LIS, which are applied to assets of the same nature generated in tax periods from 2008 to 2015 (DT 33.4 of the LIS), must be entered in the section "Excess positive liquid quota (art. 130.1 and DT 33.4 LIS)" on page 20ter of model 200, in the column called "Excess of positive liquid quota applied in tax periods from 2008 to 2015 (DT 33.4 LIS)» broken down by year of generation.

In column "Total AID amount outstanding (DT 33.1 and 6 a) LIS)" the total amount of deferred tax assets with the right to conversion into demandable credit will be entered in accordance with the provisions of article 130 and in the thirty-third transitional provision of the LIS, which have not been applied in the tax period subject to declaration by integration of provisions in the liquidation, nor have they become a claimable credit in the period, therefore remaining pending application in future periods. Its amount will result from the aggregation of the three previous columns, members of the "AID pending application in future periods" block.

For these purposes, the total amount of said assets generated in tax periods beginning before January 1, 2008 will be recorded in the codes [01528] and [01534].

The total amount of said assets generated in tax periods between 2008 and 2015 and in those between 2008 and 2015, respectively, will be entered in key [01534].