9.6.4.2 Excess positive liquid quota applied in tax periods from 2008 to 2015 (DT 33ª.4 LIS)

In the column « Excess positive liquid quota applied in tax periods from 2008 to 2015 ( DT 33.4 LIS ) », as established in section 4 of the thirty-third transitional provision of the LIS, in the codes [01576], [01764] and [02278] the amount of the excess positive liquid quota generated in 2017, 2018 and 2019 will be recorded , respectively, and collected in the period subject to declaration in the codes [01575], [01763] and [02277], which reduces the amount of the deferred tax assets corresponding to the tax periods elapsed between 2008 and 2015, with respect to the that the property benefit must be satisfied.