Payment of deductions on R&D&I due to insufficient amount (option article 39.2 LIS)

Article 39.2 of the LIS establishes that entities that have the right to the deduction for research and development activities and technological innovation of article 35 of the LIS without being subject to the limits of article 39.1 of the LIS , in case of insufficient quota , may request its payment from the Tax Administration , provided that at least one year has passed since the end of the tax period in which the deduction was generated, without it having been applied.

This payment shall be governed by the provisions of Article 31 of Law 58/2003, of 17 December, General Tax Law, and its implementing regulations, without, in any case, the accrual of late payment interest referred to in section 2 of said Article 31.

Filling in form 200

In application of the above, the entity will record in box [01234] "Payment of R&D&I deductions due to insufficient quota (option art. 39.3 LIS)" on page 14 bis of form 200, the amount corresponding to the payment requested:

• In the event that the entity pays taxes exclusively to the State Administration, it must record the amount in box [00083] "Payment of R&D&I deductions due to insufficient quota (option art. 39.3 LIS) (State)" on page 14 bis of form 200.

• In the event that the entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or the Foral Community of Navarre, it must enter this amount in box [01332] "Payment of R&D&I deductions due to insufficient quota (option art. 39.3 LIS) (Provincial Councils/Navarre)". This box must be completed on page 26 of form 200.