Box 00059 Options arts. 39.2 and 39.3 LIS

Entities to which the tax rate provided for in section 1 or in section 6 of article 29 of the will mark this box. LIS , and that according to article 39.2 of said rule, can choose to exclude from the 50 percent limit established in the last paragraph of article 39.1 of the LIS, applying instead a discount of 20 percent of its amount to the deductions for research and development and technological innovation activities a referred to in sections 1 and 2 of article 35 of the LIS. These entities will also check this box in cases in which, due to insufficient quota in the application of the deductions of the previous paragraph, they request payment from the Tax Administration in the period covered by the declaration, in the terms established in article 39.2 of the LIS.

Additionally, entities that, in the case of insufficient quota in the application of the deduction for foreign film productions provided for in article 36.2, will mark this box. of the LIS, request their payment to the Tax Administration in the period subject to declaration in the terms established in article 39.3 of the LIS.