IBERSOL | 2019 Annual Report

2019 ANNUAL REPORT 18.2.2 Deferred tax liabilities Deferred tax liabilities on 31st December 2019 and 2018, according to jurisdiction and the temporary differences that generated them, are broken down as follows: Dec/19 Dec/18 Deferred tax liabilities Portugal Angola Total Homogenization of tangible fixed assets and intangible assets (1) 6 505 407 -128 393 6 377 014 5 539 863 Hyperinflationary Economies (IAS 29) - 5 159 007 5 159 007 5 393 463 Temporary differences in Spain - - - 4 415 324 Reportable fiscal credits -2 346 447 - -2 346 447 - IFRS16 -468 045 -54 113 -522 158 - Other temporary differences 215 878 -212 210 3 668 33 859 3 906 793 4 764 291 8 671 083 15 382 508 (1) deferred taxes corresponding to the difference of the net value as in the individual financial statements of the subsidia- ries and the net amount that they contribute in the consolidated. On December 31, 2019 there are 1.622.779 euros of tax credits in the tax code Invest- ment (CFI) for use in subsequent years, until 2029, the deadline for its use. 19. PROVISIONS On 31 December 2019 and 2018, provisions were broken down as follows: Dec/2019 Dec/2018 Legal processes 5 257 5 257 Income tax (1) - 3 211 467 Other 28 000 28 000 Provisions 33 257 3 244 724 (1) provision for tax credits resulting from the calculation of the income tax of previous years, reversed in 2019, considering the analysis made by the Group at this balance sheet date. 273