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Form 200. Corporate Income Tax Declaration 2018

10.2.6 Payment of R&D&I deductions 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 subjecting themselves to the limits established in article 39.1 of the LIS, in In case of insufficient quota, they may request payment from the Tax Administration, provided that at least one year has elapsed since the end of the tax period in which the deduction was generated, without it having been applied.

Said payment will be governed by the provisions of article 31 of Law 58/2003, of December 17, General Tax, and its implementing regulations, without, in any case, the accrual of the late payment interest to which section 2 of said article 31 refers.

In application of the above, the entity will enter in the key [01234] "Credit of R&D&I deductions due to insufficient quota (option art. 39.3 LIS)" on page 14bis of model 200, the amount corresponding to the payment that I requested:

  • In the event that the entity pays taxes exclusively to the State Administration, it must enter the amount in the code [00083] "Credit of R&D&I deductions due to insufficient quota (option art. 39.3 LIS) (State)" page 14bis of model 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 Navarra Foral Community, it must enter said amount in the key [01332] «Credit of R&D&I deductions due to insufficient quota (option art. 39.3 LIS) (D. Forales/Navarra). The completion of this key will be done on page 26 of form 200 (which will be accessed directly by pressing the completion button).