13,4. Negative general taxable bases pending offset

In this section, the negative taxable bases pending compensation in the following years will appear.

This will reflect the outstanding amounts from the years 2016 to 2019, those applied in the declaration, and the amounts that would remain pending for future years.

If in the fiscal year there is a negative general taxable base that remains pending compensation in the four future fiscal years, it will also be reflected in this section.