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Form 200. Corporate Income Tax Declaration 2018

8.9.3 Completion of the itemized amounts (table on page 19)

Entities that choose to apply the deduction for research and development and technological innovation activities without being subject to the limits established in article 39.1 of the LIS , will enter the code [00082] "Deductions excluded from the R&D&i limit" on page 14 of form 200, the amount corresponding to these deductions that apply in the tax period being declared. The amount entered in this code will be the result of completing the breakdown table on page 19 of form 200 explained below.

These entities must previously dial the code [00059] «Options arts. 39.2 and 39.3 LIS» on page 1 of model 200.

This table must record the amounts of the deduction for research and development and technological innovation activities without subject to the limits established in article 39.1 of the LIS generated in the years 2013 to 2018, and that have been or can be transferred to periods future taxes, as detailed below:

  • In column "Deduction pending/generated" , the amounts of the deduction generated in both the current tax period (2018) and one prior to the current one (2013 to 2013) will be entered in the corresponding keys. 2017), and which are pending application at the beginning of the tax period that is the subject of declaration. The rows "Research and development 2018(*)" and "Technological innovation 2018(*)" must only be completed if the entity has deductions pending to apply, corresponding to a previous tax period starting in 2018.

  • In column "Reduced deduction" the amounts collected in column "Deduction pending/generated" above will be recorded, reduced by 20 percent.

  • In column "Applied in this settlement" part (or all, where appropriate) of the amounts entered in the previous column "Reduced deduction" will be collected ##2##, which are applied in the settlement corresponding to the period under settlement.

  • In the key [00082] the total of the amounts entered in the column "Applied in this settlement" will be collected, which must be transferred to the key [ 00082] on page 14 of model 200 regarding the settlement of the Tax.

  • In column "Amount paid due to insufficient quota" the part of the amounts entered in the previous column "Applied in this settlement" will be included which, due to insufficient quota, the taxpayer requests payment from the Tax Administration in the terms established in article 39.2 of the LIS.

key [01234] will contain the total of the amounts entered in column "Amount paid due to insufficient quota" which must be transferred to the key [01234] on page 14bis of model 200.

In relation to the request for payment to the Tax Administration of the deduction for research and development and technological innovation activities without subject to the limits established in article 39.1 of the LIS regulated in article 39.2 of the LIS, see in this chapter the point 5 of the “Liquid to be entered or returned” section.

The amounts collected in this table may under no circumstances form part of the amounts collected in lines [00798] and [00096] of the section "Deductions to encourage certain activities (Cap. IV Title VI and DT 24.3 LIS)» on page 17 of model 200, relating to the deduction for research and development and technological innovation activities for the 2018 financial year regulated in article 35 of the LIS.