9.6.2.6 Deferred tax assets (DTA) pending application in future periods

In column "With the right to conversion into credit (art. 130.6 b) LIS )" the amounts of deferred tax assets pending application in future periods that have the right to conversion due to sufficient positive net tax corresponding to the tax period of their generation will be recorded, in accordance with the provisions of the first paragraph of article 130.1 of the LIS.

These are those deferred tax assets included in the column « With the right to conversion into demandable credit (art. 130.6 b) LIS) » of the block « AID pending application at the beginning of the period/generated in the period itself, after deducting the deferred tax assets applied in the period by integration of provisions in the liquidation and the deferred tax assets converted into credit payable in the period.

For these purposes, codes [01549], [01558], [01760] and [02274] will record the amount of those deferred tax assets generated in 2016, 2017, 2018 and 2019, respectively, pending application in future periods, which have the right to conversion due to sufficient positive net tax in the tax period of generation.

In column "With the right to conversion into a payable credit for excess quota in other periods (art. 130.1 and 6 b) LIS)" the amounts of deferred tax assets pending application in future periods that have acquired their right to conversion by application of the excess positive net quota of another period will be recorded.

Its amount comes from the column " With the right to conversion into a payable credit for excess quota from other periods (art. 130.1 and 6 b) LIS) " of the block "AID pending application at the beginning of the period/generated in the same period", once the deferred tax assets applied in the period for the integration of provisions in the settlement and the deferred tax assets converted into a payable credit in the period have been deducted.

For these purposes, codes [01550], [01559], [01761] and [02275] will record the amount of deferred tax assets generated in 2016, 2017, 2018 and 2019, respectively, pending application in future periods, which have acquired the right of conversion by applying the excess of positive net tax corresponding to other tax periods.

In the column "Without the right to conversion into enforceable credit (art. 130.6 c) LIS)" , it will be entered in the codes [01551], [01560], [01762] and [00276 ] the total amount of deferred tax assets generated in 2016, 2017, 2018 and 2019, respectively, and pending application in future periods, over which the right to convert into a demandable credit cannot be exercised, as provided in the article 130.6 c) of the LIS.