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2021 Corporation Tax practical guide.

Conversion of deferred tax assets into credit payable to the Tax Administration (article 130 of the Spanish Corporation Tax Act)

  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. Regularisation of conversion of assets for deferred tax by supplementary 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)