9.8.5 Identification voucher number for self-assessment of the patrimonial benefit for conversion of assets (DA 13ª LIS)

The Company Reference Number (NRS) corresponding to the model presented will be recorded in the cases listed below. You can access the completion of these forms through a link that will connect to the Electronic Office from the help form (Web Societies).

When the taxpayer has registered deferred tax assets referred to in section 2 of the thirty-third transitional provision of the LIS , and chooses to exercise the conversion right established in article 130 of said regulation with respect to said assets, he/she must make the payment of the patrimonial benefit for the conversion of deferred tax assets into a payable credit as provided for in the Thirteenth Additional Provision of the LIS and through form 221.