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Practical Manual for Companies 2020.

Amount to be paid or refunded (boxes 00621 and 00622)

  1. Calculation
  2. Increase due to loss of tax benefits of previous periods
  3. Increase due to non-compliance with the requirements of the SOCIMI
  4. Late payment penalty
  5. Supplementary: Payment/refund amount stated in the original tax return
  6. Payment of deductions on R&D&I due to insufficient amount (option article 39.2 LIS)
  7. Payment of R&D&I deductions for foreign film productions (option article 39.3 LIS)