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Practical Manual for Companies 2020.

Filling in form 200

In application of the provisions of article 36.2 of the LIS , taxpayers must enter in box [01039] "Deductions for foreign film productions (art. 36.2 LIS)" on page 14 of form 200, the amount of the deduction for foreign film productions that they apply in the tax period subject to declaration.

Keep in mind:

In the event that due to insufficient quota in the application of this deduction, its payment is requested from the Tax Administration in the terms provided for in article 39.3 of the LIS, said request must be made following the procedure detailed in section " Liquid to be paid or returned " of this Chapter 6.