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Form 200. Corporate Income Tax Declaration 2019

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 that 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 check this box in the event that, due to insufficient quota, they request payment from the Tax Administration through the Corporate Tax declaration.

Likewise, this key will be marked by those entities that, in accordance with the provisions of section 3 of article 39 of the LIS, request payment in the case of insufficient quota in the application of the deduction provided for in section 2 of article 36 of the LIS. to the Tax Administration through the Corporate Tax declaration.