9.6.2.3 Deferred tax assets (DTA) pending application at the beginning of the period/generated in the same period
In the column « With the right to conversion into payable credit (art. 130.6 b) LIS ) » the amount relating to the deferred tax assets with the right to conversion for an amount equal to the positive net quota corresponding to the tax periods 2016, 2017, 2018 and 2019 of generation thereof, respectively, which are a part of the deferred tax assets of article 130.6 b) of the LIS, will be recorded in the keys [01544], [01554], [01756] and [02270].
In column « With the right to conversion into payable credit due to excess quota in other periods (art. 130.1 and 6 b) LIS) » the amount relating to the deferred tax assets generated in 2016, 2017, 2018 and 2019, respectively, which have acquired the right to conversion by application of the excess quota from other periods, as established in the second paragraph of article 130.1 of the LIS, and whose independent completion is established by article 130.6 b) of the LIS, will be recorded in keys [01545], [01555], [01757] and [02271].
Keep in mind:
The application of these excesses of positive net quota corresponding to other periods must be reflected in a correlative manner in the column « Excess of positive net quota applied in tax periods starting from 2016 (art. 130.1 paragraph 2 LIS) » of the section «Excess of positive net quota (art. 130.1 and DT 33.4 LIS) » which is found at the end of page 20 ter of form 200.
In the column " Without the right to conversion into enforceable credit (art. 130. 6 c) LIS) » the total amount of deferred tax assets generated in 2016, 2017, 2018 and 2019 respectively, on which the right of conversion into enforceable credit cannot be exercised, according to the provisions of article 130.6 c) of the LIS, will be recorded in keys [01546], [01556], [01758] and [02272].