10.2 Fractional payments and liquid to be deposited or returned
- 10.2.1 Installment payments
- 10.2.2 Increase due to loss of tax benefits from previous periods
- 10.2.3 Increase for non-compliance with the requirements demanded of Listed Public Limited Investment Companies in the Real Estate Market (SOCIMI)
- 10.2.4 Default interest
- 10.2.5 Complementary: Amount deposited / refund made of the original declaration
- 10.2.6 New declaration article 12.2.b) RDL 19/2020 non-complementary: amount that resulted to be entered / refund requested in the original declaration
- 10.2.7 Payment of deductions for Research and development and technological innovation (R+D+i) due to insufficient quota (option article 39.2 LIS)
- 10.2.8 Payment of deductions for Research and development and technological innovation (R&D&I) for foreign film productions (option article 39.3 LIS)
- 10.2.9 Credit for conversion of deferred tax assets into credit payable to the Tax Administration
- 10.2.10 Compensation for conversion of deferred tax assets into credit payable to the Tax Administration