2.7.3.16 Options articles 39.2 and 39.3 LIS
This key will be marked by the entities to which the general tax rate provided for in sections 1 or 6 of article 29 of the LIS applies, or the deductions for research and development activities and technological innovation referred to in sections 1 and 2 of article 35 of this Law, and which, according to the provisions of section 2 of article 39 of the LIS, choose to be excluded from the limit established in section 1 of said article and apply, instead, a discount of 20 percent of its amount. These entities will also tick this box if, due to insufficient quota, they request payment from the tax authorities through the corporate tax declaration.
Likewise, this code will be marked by those entities that, in accordance with the provisions of section 3 of article 39 of the LIS, request, in the event of insufficient quota in the application of the deduction provided for in section 2 of article 36 of the LIS, its payment to the Tax Administration through the Corporate Tax declaration.