Box 00059 Options arts. 39.2 and 39.3 LIS

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

In addition, this box will be checked by entities that, in the event of insufficient quota in the application of the deduction for foreign film productions provided for in article 36.2 of the LIS, request its payment from the Tax Authority in the period subject to declaration in the terms established in article 39.3 of the LIS.