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Practical Manual for Companies 2021.

Conversion of deferred tax assets into credit payable before the Tax Administration (art. 130 LIS)

  1. Payment for converting deferred tax assets into credit payable to the Tax Agency
  2. Compensation for converting deferred tax assets into credit payable to the Tax Agency
  3. Regularization of conversion of deferred tax assets through complementary self-assessment
  4. 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)