Skip to main content
Form 200. Corporate Income Tax Declaration 2018

8.9.3 Completing 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 record in the key [00082] "Deductions excluded from R&D&I limit" on page 14 of form 200, the amount corresponding to these deductions that they apply in the tax period subject to declaration. 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 first mark the key [00059] “Options arts. 39.2 and 39.3 LIS” on page 1 of form 200.

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

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

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

  • In column "Applied in this settlement" the part (or all, if applicable) of the amounts recorded in the previous column "Reduced deduction" will be recorded, which are applied in the settlement corresponding to the period subject to settlement.

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

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

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

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

The amounts recorded in this table may in no case form part of the amounts recorded 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 form 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.