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Form 200. Corporate Income Tax Declaration 2018

10.2.7 Payment of R&D&i deductions for foreign film productions (option article 39.3 LIS)

Article 39.3 of the LIS establishes that entities that are creditors of the deduction for foreign productions provided for in article 36.2 of this Law may request payment from the Tax Administration.

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 code [01200] "Credit of deductions for foreign film productions (option art. 39.2 LIS)" on page 14bis of form 200, the amount corresponding to the credit requested:

  • In the event that the entity pays taxes exclusively to the State Administration, it must enter the amount in key [01042] "Credit of deductions for foreign film productions (option art. 39.2 LIS) (State)". In this case, the amount of key [01402] will match that of key [01200].

  • In the event that the entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or Navarrese Provincial Community, it must enter said amount in code [01333] «Credit of deductions for foreign film productions (option art. 39.2 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).