However, for taxable persons who file the returns provided for in Article 22 (4) for quarterly tax periods, the Kingdom of Spain and the Italian Republic shall be authorized to provide that the right to deduction which has come into being which could, under Article 18 (1), be exercised in a given quarter, may not be exercised until the following quarter.
Kraljevina Španija in Italijanska republika pa lahko določita za davčne zavezance, ki predložijo obračun davka iz člena 22(4) za četrtletno davčno obdobje, da se lahko pravica do odbitka, ki je nastala in bi se po členu 18(1) lahko uveljavila v danem četrtletju, uveljavi v naslednjem četrtletju.