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Form 200. Corporate Income Tax Declaration 2018

10.2.7 Payment of R&D&I deductions for foreign film productions (option article 39.3 LIS)

Article 39.3 of the LIS establishes that entities that are entitled to the deduction for foreign productions provided for in article 36.2 of this Law may request its payment from the tax authorities.

This payment shall be governed by the provisions of Article 31 of Law 58/2003, of 17 December, General Tax Law, and its implementing regulations, without, in any case, the accrual of late payment interest referred to in section 2 of said Article 31.

In application of the above, the entity will record in code [01200] "Payment of deductions for foreign film productions (option art. 39.2 LIS)" on page 14bis of form 200, the amount corresponding to the payment requested:

  • In the event that the entity pays taxes exclusively to the State Administration, it must record the amount in code [01042] "Payment of deductions for foreign film productions (option art. 39.2 LIS) (State)". In this case, the amount of key [01402] will match that of key [01200].

  • In the event that the entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or the Foral Community of Navarre, it must record said amount in the code [01333] "Payment of deductions for foreign film productions (option art. 39.2 LIS) (D. Forales/Navarre)». This key must be completed on page 26 of form 200 (which can be accessed directly by clicking the completion button).