## [Deferred tax assets](/en_GB/new/deferred-tax-assets) # Deferred tax assets 09 / 13 / 2017 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/deferred-tax-assets) - []() - []() Previous Next ![](/sites/default/files/noticias/img/cabecera-alerta_1_2_55.jpg) [Ordinance no. 272/2017, of 13 September](https://dre.pt/application/file/a/108139112), was officially published, amending Ordinance no. 293-A/2016, of 18 November, which regulates the conditions and procedure for the acquisition of the right to exercise the conversion to the State established in the special regime applicable to deferred taxes resulting from the non-deduction of costs and negative variations concerning impairment losses and post-employment benefits or long-term employment, approved by Law no. 61/2014, of 26 August, amended by Law no. 23/2016, of 19 August, to provide the constitution of a deposit in favor of the State within three months maximum counting from the confirmation of the conversion of the deferred tax assets in tax credit, as foreseen in Ordinance no. 259/2016, of 4 October, which regulates the mentioned regime, harmonizing the dispositions of both ordinances. ### Contacts ![](/sites/default/files/styles/medium/public/team/photo/10004898.jpg?itok=wQal2Q7I) [Fernando Castro](/en_GB/team/fernando-castro-silva) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - 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