8.9.3 Completion of 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 enter the code [00082] "Deductions excluded from the R&D&i limit" on page 14 of form 200, the amount corresponding to these deductions that apply in the tax period being declared. 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 previously dial the code [00059] «Options arts. 39.2 and 39.3 LIS» on page 1 of model 200.

This table must record the amounts of the deduction for research and development and technological innovation activities without subject to the limits established in article 39.1 of the LIS generated in the years 2013 to 2019, and that have been or can be transferred to periods future taxes, as detailed below:

In column "Deduction pending/generated" , the amounts of the deduction generated in both the current tax period (2019) and one prior to the current one (2013 to 2013) will be entered in the corresponding keys. 2018), and which are pending application at the beginning of the tax period that is the subject of declaration.

In the column "Reduced deduction" the amounts collected in the previous "Deduction pending/generated" column will be recorded, reduced by 20 percent.

In the column "Applied in this settlement" the part (or all, where appropriate) of the amounts entered in the previous column "Reduced deduction" that are applied in the settlement will be collected. corresponding to the period subject to settlement.

In column "Amount paid due to insufficient quota" will include the part of the amounts entered in the previous column "Applied in this settlement" on which, due to insufficient quota, the taxpayer requests its payment to the Tax Administration in the terms established in article 39.2 of the LIS.

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