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Form 200. Corporate Income Tax Declaration 2019

10.2.7 Payment of deductions for Research and Development and Technological Innovation (R&D&I) due to insufficient quota (option article 39.2 LIS)

Article 39.2 of the LIS establishes that entities that have the right to the deduction for research and development and technological innovation activities without being subject to the limits established in article 39.1 of the LIS, in the event of insufficient quota, may request its payment to the Tax Administration, provided that at least one year has passed since the end of the tax period in which the deduction was generated, without it having been applied.

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 the code [01234] "Payment of R&D&I deductions due to insufficient quota (option art. 39.3 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 [00083] "Payment of R&D&I deductions due to insufficient quota (option art. 39.3 LIS) (State)" on page 14bis of form 200.

  • 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 [01332] "Payment of R&D&I deductions due to insufficient quota (option art. 39.3 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).