Conversion of deferred tax assets into credit payable to the Tax Administration (article 130 of the Spanish Corporation Tax Act)
- Payment for converting deferred tax assets into credit payable to the Tax Agency
- Compensation for converting deferred tax assets into credit payable to the Tax Agency
- Regularisation of conversion of assets for deferred tax by supplementary self-assessment
- Completion of the table "Conversion of deferred tax assets into credit payable to the Tax Agency" (art. 130, DA 13th and DT 33 LIS) (page 20 ter of form 200)